The concept of 'Matching Principle' implies that: MCQ with Answer and Explanation

The concept of 'Matching Principle' implies that:
A. Cash inflows must match cash outflows
B. Expenses of a period must be matched with revenues of the same period
C. Assets should match liabilities
D. Debits must always equal credits
Answer: Option B
Solution (By JKSSB Mock Tests)
The matching concept ensures that all expenses incurred to earn a specific revenue are recognized in the same accounting period to find the true profit.

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Practice More Accountancy and Book Keeping Questions

Question #1
The 'Going Concern Concept' implies:
A. The business will merge with another
B. The business will be closed within a year
C. The business will continue for the foreseeable future
D. The business is bankrupt

Correct Answer: Option C


Explanation:
It assumes the entity will continue operations and not liquidate.

Question #2
The concept of 'Management by Exception' is applied in:
A. Audit only
B. Standard costing and budgetary control
C. Financial accounting
D. Tax accounting

Correct Answer: Option B


Explanation:
Management by exception focuses on significant variances between actual and standard/budgeted performance, ignoring minor deviations.

Question #3
A company has an operating cycle of 90 days. Its average daily cash outflow is ₹2,00,000. It maintains a minimum cash balance of 10% of its cash outflow during the operating cycle. What is the minimum cash balance it should maintain?
A. ₹1,62,00,000
B. ₹18,000
C. ₹1,80,000
D. ₹18,00,000

Correct Answer: Option D


Explanation:
Total cash outflow during the operating cycle = 90 days * ₹2,00,000 = ₹1,80,00,000. Minimum cash balance = 10% of ₹1,80,00,000 = ₹18,00,000.