Social Accounting is also known as: MCQ with Answer and Explanation

Social Accounting is also known as:
A. All of these
B. Environmental accounting
C. Social responsibility accounting
D. Green accounting
Answer: Option A
Solution (By JKSSB Mock Tests)
Social accounting encompasses reporting on social, environmental, and ethical impacts, often termed social responsibility accounting, environmental accounting, or green accounting.

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Practice More Accountancy and Book Keeping Questions

Question #1
A: EOQ (Economic Order Quantity) minimizes the total cost of inventory. R: EOQ balances ordering costs and carrying costs. Choose the correct option.
A. Both A and R are true but R is NOT the correct explanation of A
B. A is false but R is true
C. A is true but R is false
D. Both A and R are true and R is the correct explanation of A

Correct Answer: Option D


Explanation:
EOQ is the order quantity that minimizes total inventory costs. It achieves this by finding the point where total ordering costs equal total carrying costs. R correctly explains the mechanism of EOQ.

Question #2
The 'Substantive Analytical Procedure' involves:
A. Physical verification only
B. Evaluating financial information through analysis of plausible relationships
C. Detailed testing of samples
D. Inquiry only

Correct Answer: Option B


Explanation:
Substantive analytical procedures use ratios, trends, and relationships to detect misstatements.

Question #3
In a bank reconciliation statement, an overdraft as per the cash book will be increased by:
A. Direct deposit by customer
B. Cheques issued but not presented for payment
C. Interest allowed by bank
D. Cheques deposited but not credited

Correct Answer: Option B


Explanation:
Cheques issued but not presented reduce the bank balance, so they are added to the overdraft balance as per the cash book to reconcile with the pass book.