All revenues received, loans raised, and money received in repayment of loans by the Government of India form part of the: MCQ with Answer and Explanation

All revenues received, loans raised, and money received in repayment of loans by the Government of India form part of the:
A. Contingency Fund of India
B. Consolidated Fund of India
C. Prime Minister's Relief Fund
D. Public Account of India
Answer: Option B
Solution (By JKSSB Mock Tests)
As per Article 266(1), all these inflows form the Consolidated Fund of India, from which no money can be spent without parliamentary approval.

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Practice More Accountancy and Book Keeping Questions

Question #1
Abnormal loss of stock by fire (fully uninsured) is treated by:
A. Only crediting Trading A/c
B. Only debiting P&L A/c
C. Crediting Trading A/c and Debiting P&L A/c
D. Crediting P&L A/c and Debiting Trading A/c

Correct Answer: Option C


Explanation:
The loss reduces the stock (Credit Trading A/c). Being an uninsured abnormal loss, it is transferred entirely to the debit side of P&L A/c.

Question #2
Under the straight-line method of depreciation, the depreciation amount:
A. Is based on usage
B. Increases every year
C. Decreases every year
D. Remains constant every year

Correct Answer: Option D


Explanation:
Straight-line method charges equal amount of depreciation each year over the useful life of the asset.

Question #3
The 'Employee Benefits' (Ind AS 19) includes:
A. Only wages
B. Only pension
C. Only gratuity
D. Short-term benefits, post-employment benefits, other long-term benefits, termination benefits

Correct Answer: Option D


Explanation:
Ind AS 19 covers various types of employee benefits.