S1: Vouching is the examination of documentary evidence of transactions. R: Vouching ensures that transactions are authorized and properly recorded. Which statement(s) is/are correct? MCQ with Answer and Explanation

S1: Vouching is the examination of documentary evidence of transactions. R: Vouching ensures that transactions are authorized and properly recorded. Which statement(s) is/are correct?
A. S1 only
B. Both S1 and S2
C. S2 only
D. Neither S1 nor S2
Answer: Option B
Solution (By JKSSB Mock Tests)
Vouching is the primary audit procedure involving the inspection of vouchers (receipts, invoices) to verify the authenticity of transactions. It ensures transactions are authorized, accurate, and recorded. Both are correct.

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Practice More Accountancy and Book Keeping Questions

Question #1
X and Y share profits in ratio 3:2. Z is admitted with 1/5th share. Sacrificing ratio of X and Y is:
A. 3:2
B. 2:3
C. Equal to new ratio
D. 1:1

Correct Answer: Option A


Explanation:
If new partner's share is given without specifying sacrifice, old partners sacrifice in their old ratio. So 3:2.

Question #2
A 'Credit Voucher' is used to record:
A. Journal entries
B. Cash receipts
C. Credit purchases
D. Cash sales

Correct Answer: Option B


Explanation:
Credit voucher is prepared for all cash/bank receipts.

Question #3
A and B share profits 3:2. They admit C for 1/5th share. C brings ₹50,000 as capital and ₹20,000 as goodwill. Goodwill is withdrawn by old partners. The amount credited to A's capital for goodwill will be:
A. ₹20,000
B. ₹10,000
C. ₹12,000
D. ₹8,000

Correct Answer: Option C


Explanation:
Goodwill brought by C is distributed in sacrificing ratio, which is old ratio 3:2. A's share = 20,000 * 3/5 = ₹12,000.