Interest on capital is calculated on: MCQ with Answer and Explanation

Interest on capital is calculated on:
A. Opening capital (with adjustments for additional capital and drawings if specified)
B. Capital introduced initially only
C. Capital at the end of the year
D. Average capital
Answer: Option A
Solution (By JKSSB Mock Tests)
Interest is computed on the opening capital, and if the deed provides, adjustments for additions/withdrawals during the year.

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Practice More Accountancy and Book Keeping Questions

Question #1
The 'Remission of Duties and Taxes on Exported Products' (RoDTEP) scheme replaced:
A. Advance Authorisation
B. SEZ scheme
C. EPCG
D. Merchandise Exports from India Scheme (MEIS)

Correct Answer: Option D


Explanation:
RoDTEP replaced MEIS to ensure WTO compliance, refunding embedded taxes not refunded through GST.

Question #2
In the context of the Indian Financial System, the 'National Housing Bank' (NHB) was established as a wholly owned subsidiary of which institution?
A. Securities and Exchange Board of India
B. State Bank of India
C. Ministry of Finance
D. Reserve Bank of India

Correct Answer: Option D


Explanation:
The National Housing Bank (NHB) was set up in 1988 as a wholly owned subsidiary of the Reserve Bank of India (RBI) to regulate and promote housing finance institutions. (Note: It was later transferred to the central government in 2019, but historically it was an RBI subsidiary).

Question #3
Assertion (A): Capital is treated as an internal liability of the business. Reason (R): The business and its owner are considered distinct entities under the Business Entity Concept.
A. Both A and R are true and R is the correct explanation of A
B. A is true but R is false
C. Both A and R are true but R is not the correct explanation of A
D. A is false but R is true

Correct Answer: Option A


Explanation:
The Business Entity Concept treats the owner as a separate entity from the business, making the capital invested by the owner an internal liability.