S1: A joint venture is a temporary partnership. S2: A joint venture has a separate legal entity. Which statement(s) is/are correct? MCQ with Answer and Explanation

S1: A joint venture is a temporary partnership. S2: A joint venture has a separate legal entity. Which statement(s) is/are correct?
A. Both S1 and S2
B. Neither S1 nor S2
C. S1 only
D. S2 only
Answer: Option C
Solution (By JKSSB Mock Tests)
A joint venture is formed for a specific, short-term purpose and terminates upon completion, making it a temporary partnership. Unlike a company, it does not have a separate legal entity distinct from its co-venturers. S1 is correct, S2 is incorrect.

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Practice More Accountancy and Book Keeping Questions

Question #1
Consider these statements about 'Single Entry System': 1. Only personal accounts are maintained completely. 2. Profit is ascertained by comparing opening and closing capital. 3. It is based on dual aspect concept. Which are correct?
A. 2 and 3 only
B. 1 and 3 only
C. 1 and 2 only
D. All of the above

Correct Answer: Option C


Explanation:
Single entry does not follow dual aspect; 3 is incorrect. 1 and 2 are true.

Question #2
'AS 9' pertains to:
A. Taxes on income
B. Depreciation
C. Revenue Recognition
D. Inventories

Correct Answer: Option C


Explanation:
AS 9 Revenue Recognition provides guidance on when to recognize revenue.

Question #3
If a company changes its depreciation method from Straight Line to Written Down Value to manipulate profits, which accounting convention is violated?
A. Materiality
B. Consistency
C. Full Disclosure
D. Conservatism

Correct Answer: Option B


Explanation:
The convention of Consistency requires that accounting policies remain unchanged from one period to another to allow valid comparisons.