If the current ratio is 2:1, which of the following transactions will increase the ratio? MCQ with Answer and Explanation

If the current ratio is 2:1, which of the following transactions will increase the ratio?
A. Paid cash to creditors
B. Issued debentures
C. Sold goods on credit
D. Purchased goods on credit
Answer: Option C
Solution (By JKSSB Mock Tests)
Selling goods on credit increases current assets (debtors) without affecting current liabilities, thereby increasing a current ratio that is already greater than 1.

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Practice More Accountancy and Book Keeping Questions

Question #1
The term 'Accrued Income' refers to:
A. Income earned but not yet received
B. Income received in advance
C. Income from non-business sources
D. Income that is not taxable

Correct Answer: Option A


Explanation:
Accrued income is income that has been earned during the accounting period but has not yet been received in cash.

Question #2
S1: In the absence of a partnership deed, interest on partner's loan is allowed at 6% per annum. S2: In the absence of a partnership deed, interest on partner's capital is not allowed. Which statement(s) is/are correct?
A. S1 only
B. Neither S1 nor S2
C. S2 only
D. Both S1 and S2

Correct Answer: Option D


Explanation:
The Partnership Act 1932 mandates that if the deed is silent, interest on a partner's loan is allowed at 6% p.a., but no interest on capital is allowed. Both statements are correct.

Question #3
The 'Transfer Price' in cost accounting for internal transfers is:
A. Market price only
B. Price at which goods/services are transferred between divisions of the same company
C. Government regulated price
D. Cost plus fixed profit

Correct Answer: Option B


Explanation:
Transfer price is the value placed on internal transfers between responsibility centres.