If ending inventory is overstated, what is the effect on the Net Profit of that year? MCQ with Answer and Explanation

If ending inventory is overstated, what is the effect on the Net Profit of that year?
A. Overstated
B. Understated
C. No effect
D. Cannot be determined
Answer: Option A
Solution (By JKSSB Mock Tests)
Closing stock is credited to the Trading A/c. An overstatement of closing stock reduces Cost of Goods Sold, thereby inflating (overstating) the Gross and Net Profit.

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Practice More Accountancy and Book Keeping Questions

Question #1
The audit of a company's accounts is conducted by:
A. Cost auditor
B. Government auditor
C. Internal auditor
D. Statutory auditor appointed by shareholders

Correct Answer: Option D


Explanation:
Statutory audit is carried out by an independent auditor appointed by the shareholders.

Question #2
The 'Minimum Alternate Tax' (MAT) rate for companies is:
A. 18.5%
B. 15%
C. 22%
D. 15% (plus surcharge and cess)

Correct Answer: Option D


Explanation:
MAT is 15% of book profits (plus surcharge and cess).

Question #3
In the context of PFMS, what is the primary purpose of the 'Online Payroll and Attendance System' (e-Payroll) module?
A. To process pensions for retired employees
B. To manage the procurement of office supplies
C. To collect tax deductions from private sector employees
D. To generate and process salary bills for government employees digitally

Correct Answer: Option D


Explanation:
The e-Payroll module in PFMS is designed to digitize the generation, processing, and payment of salary bills for government employees, ensuring transparency and reducing paperwork.