The concept of 'Going Concern' assumes that: MCQ with Answer and Explanation

The concept of 'Going Concern' assumes that:
A. The business will continue operations indefinitely
B. Profits are not important
C. The business will be liquidated soon
D. The business is not viable
Answer: Option A
Solution (By JKSSB Mock Tests)
Going concern concept assumes that the enterprise will continue in operation for the foreseeable future, and has no intention to liquidate.

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Practice More Accountancy and Book Keeping Questions

Question #1
The 'True and Fair View' is an overriding requirement of:
A. Management accounts
B. GST returns
C. Tax returns
D. Financial statements

Correct Answer: Option D


Explanation:
Financial statements must present a true and fair view of the entity's financial position and performance.

Question #2
S1: The Profit and Loss Appropriation Account is prepared by a partnership firm. S2: It is prepared to distribute the net profit among the partners. Which statement(s) is/are correct?
A. Both S1 and S2
B. Neither S1 nor S2
C. S2 only
D. S1 only

Correct Answer: Option A


Explanation:
A partnership firm prepares a Profit and Loss Appropriation Account after the Profit and Loss Account. Its purpose is to distribute the net profit among partners by accounting for interest on capital, salaries, and profit shares. Both are correct.

Question #3
Which of the following is a 'Non-Voucher' transaction?
A. Depreciation entry
B. Cash sale with cash memo
C. Cash purchase with receipt
D. Bank deposit with pay-in slip

Correct Answer: Option A


Explanation:
Depreciation is a non-cash transaction and does not involve a source document like invoice; it's recorded via journal voucher but is not an external voucher. But the term 'non-voucher' might refer to transactions without a supporting document. Depreciation entry has no source document, so it's often a journal entry. The question is ambiguous but likely pointing to depreciation as a non-cash transaction without physical voucher. Answer A.