S1: The Profit and Loss Account shows the financial position of the business. S2: The Balance Sheet shows the financial position of the business. Which statement(s) is/are correct? MCQ with Answer and Explanation

S1: The Profit and Loss Account shows the financial position of the business. S2: The Balance Sheet shows the financial position of the business. Which statement(s) is/are correct?
A. Both S1 and S2
B. S1 only
C. S2 only
D. Neither S1 nor S2
Answer: Option C
Solution (By JKSSB Mock Tests)
The Profit and Loss Account shows the financial performance (profit or loss) over a period. The Balance Sheet shows the financial position (assets and liabilities) at a specific point in time.

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Practice More Accountancy and Book Keeping Questions

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The 'GST Suvidha Providers' (GSPs) are:
A. Tax officials
B. Government agencies
C. Banks
D. Private entities authorised to provide GST compliance services

Correct Answer: Option D


Explanation:
GSPs facilitate taxpayers in filing returns and other GST compliances via software.

Question #2
An 'Error of Principle' occurs when:
A. A transaction is completely omitted
B. Wrong amount is posted
C. Posting to wrong personal account
D. A capital expenditure is treated as revenue expenditure

Correct Answer: Option D


Explanation:
Error of principle violates accounting principles, e.g., incorrect classification between capital and revenue.

Question #3
The cost of a machine is ₹1,00,000, scrap value ₹10,000, useful life 10 years. Annual depreciation under straight-line method:
A. ₹9,000
B. ₹11,000
C. ₹1,000
D. ₹10,000

Correct Answer: Option A


Explanation:
Depreciation = (Cost - Scrap) / Life = (1,00,000 - 10,000) / 10 = ₹9,000.