S1: The Treasury Single Account (TSA) is a unified bank account of the government. S2: Under TSA, all cash balances of various government departments are pooled together. Which statement(s) is/are correct? MCQ with Answer and Explanation

S1: The Treasury Single Account (TSA) is a unified bank account of the government. S2: Under TSA, all cash balances of various government departments are pooled together. Which statement(s) is/are correct?
A. Both S1 and S2
B. Neither S1 nor S2
C. S1 only
D. S2 only
Answer: Option A
Solution (By JKSSB Mock Tests)
TSA is a single consolidated bank account (usually with the RBI) where all government cash receipts are deposited and all payments are made, effectively pooling all departmental cash balances.

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Practice More Accountancy and Book Keeping Questions

Question #1
Which of the following is a feature of a joint venture?
A. It is formed for a specific, short-term project
B. It has perpetual succession
C. It is governed by the Companies Act
D. It has a separate legal entity

Correct Answer: Option A


Explanation:
A joint venture is a temporary partnership formed for a specific venture or project, and it ceases to exist once the project is completed.

Question #2
Opportunity Cost can be best described as:
A. The benefit sacrificed when choosing one alternative over the next best alternative
B. A cost that cannot be changed
C. The cost of idle time
D. The direct cost of making a product

Correct Answer: Option A


Explanation:
Opportunity cost is a crucial economic and management concept reflecting the value of the foregone alternative in decision making.

Question #3
The 'Tolerable Error' in audit sampling is:
A. Actual error
B. The maximum error in the population that the auditor is willing to accept and still conclude that the audit objective is achieved
C. Expected error
D. Zero error

Correct Answer: Option B


Explanation:
Tolerable error is a planned level of misstatement.