S1: The Business Entity Concept assumes the business and its owners are the same. S2: The Money Measurement Concept ignores qualitative factors. Which statement(s) is/are correct? MCQ with Answer and Explanation

S1: The Business Entity Concept assumes the business and its owners are the same. S2: The Money Measurement Concept ignores qualitative factors. Which statement(s) is/are correct?
A. Both S1 and S2
B. S2 only
C. Neither S1 nor S2
D. S1 only
Answer: Option B
Solution (By JKSSB Mock Tests)
S1 is incorrect because the Business Entity Concept treats the business and its owners as separate and distinct. S2 is correct as the Money Measurement Concept only records transactions expressible in monetary terms, ignoring qualitative aspects.

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Practice More Accountancy and Book Keeping Questions

Question #1
The 'Input Tax Credit' under GST is not available for:
A. Inputs used for zero-rated supplies
B. Inputs used for taxable supplies
C. Motor vehicles for transportation of goods
D. Works contract services for construction of immovable property

Correct Answer: Option D


Explanation:
ITC on works contract for immovable property is blocked under Section 17(5) of CGST Act.

Question #2
Which metric evaluates the financial value of the social and environmental outcomes created by an organization?
A. Earnings Per Share (EPS)
B. Social Return on Investment (SROI)
C. Return on Capital Employed (ROCE)
D. Internal Rate of Return (IRR)

Correct Answer: Option B


Explanation:
SROI is a method for measuring values not traditionally reflected in financial statements, assessing social and environmental impact.

Question #3
The 'Form 26QB' is related to:
A. TDS on purchase of immovable property (Section 194-IA)
B. Advance tax
C. TDS on rent
D. TDS on salary

Correct Answer: Option A


Explanation:
Form 26QB is the challan-cum-statement for TDS on property purchase.