GST collected on sales is credited to: MCQ with Answer and Explanation

GST collected on sales is credited to:
A. Output GST Liability Account
B. Input GST Credit Account
C. Purchase Account
D. Sales Account
Answer: Option A
Solution (By JKSSB Mock Tests)
GST collected from customers is a liability to government, recorded as Output GST.

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Practice More Accountancy and Book Keeping Questions

Question #1
A firm's current ratio is 1.5:1. It wants to maintain a current ratio of 2:1 by paying off some current liabilities. Which of the following will happen?
A. Working capital will remain unchanged
B. Working capital will decrease
C. Working capital will increase
D. Current assets will decrease

Correct Answer: Option A


Explanation:
Paying current liabilities reduces both current assets (cash) and current liabilities equally, leaving working capital (CA - CL) unchanged, though ratio improves.

Question #2
Assertion (A): Capital is treated as an internal liability of the business. Reason (R): The business and its owner are considered distinct entities under the Business Entity Concept.
A. A is false but R is true
B. Both A and R are true but R is not the correct explanation of A
C. A is true but R is false
D. Both A and R are true and R is the correct explanation of A

Correct Answer: Option D


Explanation:
The Business Entity Concept treats the owner as a separate entity from the business, making the capital invested by the owner an internal liability.

Question #3
The 'Indian Government Accounting Standards' (IGAS) are issued by:
A. Government Accounting Standards Advisory Board (GASAB)
B. RBI
C. CAG
D. ICAI

Correct Answer: Option A


Explanation:
GASAB, under CAG, formulates IGAS for government accounting.