In the context of the Indian Financial System, the 'Securities Appellate Tribunal' (SAT) hears appeals against the orders of: MCQ with Answer and Explanation

In the context of the Indian Financial System, the 'Securities Appellate Tribunal' (SAT) hears appeals against the orders of:
A. Reserve Bank of India
B. SEBI, PFRDA, and IRDAI
C. Ministry of Corporate Affairs
D. Competition Commission of India
Answer: Option B
Solution (By JKSSB Mock Tests)
The Securities Appellate Tribunal (SAT) is a statutory body that hears appeals against orders passed by SEBI, PFRDA (Pension Fund Regulatory and Development Authority), and IRDAI (Insurance Regulatory and Development Authority).

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Practice More Accountancy and Book Keeping Questions

Question #1
S1: The Gross Profit Ratio is calculated as (Gross Profit / Net Sales) x 100. S2: A higher Gross Profit Ratio indicates better operational efficiency. Which statement(s) is/are correct?
A. S2 only
B. Both S1 and S2
C. Neither S1 nor S2
D. S1 only

Correct Answer: Option B


Explanation:
The Gross Profit Ratio is indeed (Gross Profit / Net Sales) x 100. A higher ratio indicates that the cost of goods sold is lower relative to sales, implying better operational efficiency and cost control. Both are correct.

Question #2
When a bill is dishonoured, the drawer records:
A. Debit drawee, credit bank
B. No entry
C. Debit sales, credit bank
D. Debit bank, credit drawee

Correct Answer: Option A


Explanation:
On dishonour, drawee's account is debited (debtor again), and bank is credited as bank returns the bill.

Question #3
The 'Annual Information Statement' (AIS) under Income Tax provides:
A. Tax audit report
B. GST details
C. Only TDS details
D. Comprehensive view of financial transactions reported by various entities

Correct Answer: Option D


Explanation:
AIS consolidates information like TDS, TCS, interest, dividends, share transactions, etc.