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

In the modern approach, an increase in asset is:
A. No entry
B. Credited
C. Debited
D. Transferred
Answer: Option C
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
S1: Vouching is the examination of documentary evidence of transactions. R: Vouching ensures that transactions are authorized and properly recorded. 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:
Vouching is the primary audit procedure involving the inspection of vouchers (receipts, invoices) to verify the authenticity of transactions. It ensures transactions are authorized, accurate, and recorded. Both are correct.

Question #2
The Margin of Safety is the difference between:
A. Total Cost and Variable Cost
B. Actual Sales and Break-Even Sales
C. Total Revenue and Total Cost
D. Selling Price and Variable Cost

Correct Answer: Option B


Explanation:
Margin of safety indicates how much sales can drop before the business starts incurring a loss. Formula: Actual Sales - Break-Even Sales.

Question #3
S1: In the absence of a partnership deed, a partner is entitled to a salary for participating in management. S2: In the absence of a partnership deed, interest on partner's loan is allowed at 6% p.a. Which statement(s) is/are correct?
A. S2 only
B. S1 only
C. Both S1 and S2
D. Neither S1 nor S2

Correct Answer: Option A


Explanation:
The Partnership Act 1932 does not allow any partner to claim a salary for management participation if the deed is silent. However, it does allow interest on a partner's loan at 6% p.a. S1 is incorrect, S2 is correct.