In a common size income statement, all items are expressed as a percentage of: MCQ with Answer and Explanation

In a common size income statement, all items are expressed as a percentage of:
A. Revenue from operations (net sales)
B. Total assets
C. Gross profit
D. Net profit
Answer: Option A
Solution (By JKSSB Mock Tests)
Common size income statement base is net sales/revenue from operations.

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Practice More Accountancy and Book Keeping Questions

Question #1
Wages paid for installation of a new machinery should be debited to:
A. Installation Account
B. Wages Account
C. Machinery Account
D. Cash Account

Correct Answer: Option C


Explanation:
All costs incurred to bring a fixed asset to its working condition are capitalized, hence debited to the Machinery account (Real Account rule).

Question #2
A: Errors of principle do not affect the Trial Balance. R: Errors of principle involve recording a transaction in the wrong class of account. Choose the correct option.
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:
An error of principle (e.g., treating a capital expense as revenue) violates accounting rules but keeps the debit and credit amounts equal. Therefore, the Trial Balance still agrees. R correctly explains the nature of the error.

Question #3
The 'GST Refund' for unutilised ITC due to inverted duty structure is available for:
A. Goods where input tax rate is higher than output tax rate, subject to certain exclusions
B. All goods
C. All zero-rated supplies
D. Services

Correct Answer: Option A


Explanation:
Refund of accumulated ITC due to inverted rate structure is allowed for goods, with some exceptions.