Capital loss can be carried forward for: MCQ with Answer and Explanation

Capital loss can be carried forward for:
A. 8 years
B. 16 years
C. 4 years
D. Indefinitely
Answer: Option A
Solution (By JKSSB Mock Tests)
Capital losses (short-term and long-term) can be carried forward for 8 years.

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Practice More Accountancy and Book Keeping Questions

Question #1
S1: Vouching is the examination of documentary evidence. S2: Verification is the proof of ownership, existence, and valuation of assets. Which statement(s) is/are correct?
A. Both S1 and S2
B. S1 only
C. Neither S1 nor S2
D. S2 only

Correct Answer: Option A


Explanation:
Vouching involves checking vouchers to verify the authenticity of transactions. Verification goes beyond vouching to confirm the physical existence, legal ownership, and proper valuation of assets and liabilities at the balance sheet date. Both are correct.

Question #2
In cost accounting, the 'Economic Batch Quantity' (EBQ) formula is identical to the EOQ formula. If the setup cost per batch is ₹500, annual demand is 10,000 units, and carrying cost is ₹10 per unit per annum, what is the EBQ?
A. 500 units
B. 1,000 units
C. 1,414 units
D. 2,000 units

Correct Answer: Option B


Explanation:
EBQ = Square root of (2 * Annual Demand * Setup Cost) / Carrying Cost per unit. EBQ = sqrt((2 * 10,000 * 500) / 10) = sqrt(1,000,000) = 1,000 units.

Question #3
The term 'Matching Concept' requires that:
A. Income must match expenditure
B. Assets must match liabilities
C. Debits must match credits
D. Expenses must be matched with the revenues they help to generate

Correct Answer: Option D


Explanation:
The matching concept dictates that expenses incurred in a period must be recognized in the same period as the revenues they helped to generate.