Accounting data is considered 'Relevant' if it: MCQ with Answer and Explanation

Accounting data is considered 'Relevant' if it:
A. Is completely free from errors
B. Influences the economic decisions of users
C. Is presented in a standardized format
D. Can be verified by an auditor
Answer: Option B
Solution (By JKSSB Mock Tests)
Relevance is a qualitative characteristic implying the information has predictive or confirmatory value for decision-makers.

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Practice More Accountancy and Book Keeping Questions

Question #1
Which of the following is NOT recorded in a simple (single-column) cash book?
A. Payment to creditors in cash
B. Cheque received and deposited same day
C. Cash purchases
D. Cash sales

Correct Answer: Option B


Explanation:
A simple cash book only has a cash column. Bank transactions (like cheques deposited) require a two-column or three-column cash book.

Question #2
In a piecemeal distribution of cash during the dissolution of a partnership firm, which method is typically used?
A. Both B and C
B. Surplus Capital Method
C. Maximum Loss Method
D. Proportionate Capital Method

Correct Answer: Option A


Explanation:
When cash is realized in installments during dissolution, it is distributed using either the Maximum Loss Method or the Surplus Capital (Proportionate Capital) Method to ensure partners' capital accounts are correctly adjusted.

Question #3
A firm's average profit is ₹1,20,000, normal rate 10%, capital employed ₹8,00,000. Goodwill by capitalisation of average profit method will be: (Capitalised value of average profit less net assets)
A. ₹2,00,000
B. ₹12,00,000
C. ₹8,00,000
D. ₹4,00,000

Correct Answer: Option D


Explanation:
Capitalised value = 1,20,000 / 10% = 12,00,000. Goodwill = 12,00,000 - 8,00,000 = 4,00,000.