Consider the following statements about the 'Money Measurement Concept': 1. Only transactions that can be expressed in monetary terms are recorded. 2. Non-monetary events like a strike or labour unrest are also recorded if they affect business. 3. The concept assumes that the purchasing power of money remains stable. Which of the above statements are correct? MCQ with Answer and Explanation

Consider the following statements about the 'Money Measurement Concept': 1. Only transactions that can be expressed in monetary terms are recorded. 2. Non-monetary events like a strike or labour unrest are also recorded if they affect business. 3. The concept assumes that the purchasing power of money remains stable. Which of the above statements are correct?
A. 1 and 3 only
B. 1 and 2 only
C. 1, 2 and 3
D. 2 and 3 only
Answer: Option A
Solution (By JKSSB Mock Tests)
Statement 1 is correct, 2 is incorrect because non-monetary events are not recorded. 3 is correct as an inherent assumption of the money measurement concept.

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Practice More Accountancy and Book Keeping Questions

Question #1
The 'Consolidation Procedure' under AS 21 requires:
A. Ignoring subsidiary's data
B. Only adding profits
C. Only adding assets
D. Line by line adding of like items of assets, liabilities, income, expenses

Correct Answer: Option D


Explanation:
Consolidation combines similar items and eliminates intra-group transactions.

Question #2
Which of the following is an example of an 'Error of Commission'?
A. Entering Rs 4,500 instead of Rs 5,400 in an account
B. Recording a machinery purchase in the Purchases Account
C. Two errors cancelling each other out
D. Failing to record a transaction entirely

Correct Answer: Option A


Explanation:
An error of commission involves incorrect casting, posting, or carry-forward, such as writing the wrong numerical amount.

Question #3
If closing stock is given inside the Trial Balance, it will be shown only in the:
A. Trading Account
B. P&L Account
C. Both Trading Account and Balance Sheet
D. Balance Sheet

Correct Answer: Option D


Explanation:
If it appears inside the trial balance, the double entry is already complete (adjusted against purchases). It appears only as an asset in the Balance Sheet.