In the modern approach, an increase in asset is: MCQ with Answer and Explanation

In the modern approach, an increase in asset is:
A. Credited
B. No entry
C. Transferred
D. Debited
Answer: Option D
Solution (By JKSSB Mock Tests)
In modern equation approach, increase in asset is debited; decrease credited.

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Practice More Accountancy and Book Keeping Questions

Question #1
The maximum rate of income tax (excluding surcharge and cess) for individuals in India as per recent budget is:
A. 35%
B. 40%
C. 25%
D. 30%

Correct Answer: Option D


Explanation:
As per current income tax slabs, the highest marginal rate for individuals (old regime) is 30%. Under new regime, surcharge may increase effective rate but base rate is still 30% up to certain limit. The question asks maximum rate excluding surcharge, so 30%.

Question #2
A: A current ratio of 2:1 is generally considered ideal. R: It indicates that current assets are twice the current liabilities, ensuring good short-term liquidity. Choose the correct option.
A. A is true but R is false
B. A is false but R is true
C. Both A and R are true but R is NOT the correct explanation of A
D. Both A and R are true and R is the correct explanation of A

Correct Answer: Option D


Explanation:
A current ratio of 2:1 is a standard benchmark for short-term solvency. It means the firm has double the current assets to cover its current liabilities, providing a safety margin. R correctly explains A.

Question #3
The 'TDS on transfer of virtual digital assets' under Section 194S is:
A. 10%
B. 1%
C. 5%
D. 2%

Correct Answer: Option B


Explanation:
TDS at 1% on transfer of VDA if consideration exceeds specified limits.