S1: Capital expenditure increases the earning capacity of the business. S2: Revenue expenditure maintains the earning capacity of the business. Which statement(s) is/are correct? MCQ with Answer and Explanation

S1: Capital expenditure increases the earning capacity of the business. S2: Revenue expenditure maintains the earning capacity of the business. Which statement(s) is/are correct?
A. Neither S1 nor S2
B. S2 only
C. Both S1 and S2
D. S1 only
Answer: Option C
Solution (By JKSSB Mock Tests)
Capital expenditure is incurred to acquire or improve assets, thereby increasing earning capacity. Revenue expenditure is incurred for day-to-day operations to maintain the existing earning capacity. Both statements are correct.

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Practice More Accountancy and Book Keeping Questions

Question #1
In Social Accounting, treating pollution emitted by a factory as a negative entry is an example of pricing an:
A. External Cost (Negative Externality)
B. Internal Cost
C. Sunk Cost
D. Opportunity Cost

Correct Answer: Option A


Explanation:
Pollution is an external cost because the burden is borne by society, not directly reflected in the company's internal financial books.

Question #2
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. Neither S1 nor S2
B. S2 only
C. S1 only
D. Both S1 and S2

Correct Answer: Option B


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.

Question #3
Residential status under the Income Tax Act depends primarily on:
A. Location of assets owned
B. Physical presence (number of days) in India during the previous year
C. Place of birth
D. Citizenship of the individual

Correct Answer: Option B


Explanation:
An individual's residential status for tax purposes is determined by their period of stay in India during the relevant financial year, irrespective of citizenship.