The 'E-way Bill' is generated through the portal: MCQ with Answer and Explanation

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The 'E-way Bill' is generated through the portal:

A. GSTN portal (ewaybillgst.gov.in)

B. Customs portal

C. MCA portal

D. Income Tax portal

Answer: Option A

Solution (By JKSSB Mock Tests)

E-way bill is generated on the dedicated portal ewaybillgst.gov.in.

This question belongs to: Accountancy and Statistics Accountancy and Book Keeping

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Question #1

A 'Credit Note' is issued to:

A. Acknowledge a debt

B. Record cash receipt

C. Acknowledge a reduction in amount due

D. Record purchase

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Correct Answer: Option C

Explanation:
Credit note is sent by seller to buyer when goods are returned or an allowance is granted, reducing the amount receivable.

This question belongs to: Accountancy and Statistics Accountancy and Book Keeping

Question #2

In cost accounting, Idle Time wages are usually charged to:

A. Both B and C

B. Factory Overheads

C. Profit & Loss Account (if abnormal)

D. Direct Labor Account

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Correct Answer: Option A

Explanation:
Normal idle time is charged to Factory Overheads, while abnormal idle time (e.g., strikes, power failure) is charged to the Costing P&L Account.

This question belongs to: Accountancy and Statistics Accountancy and Book Keeping

Question #3

A trial balance shows equal totals but still contains an error of ₹2,000 where purchase of stationery was debited to furniture account. This is:

A. Compensating error

B. Error of omission

C. Error of commission

D. Error of principle

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Correct Answer: Option D

Explanation:
Stationery is revenue expenditure, furniture is asset. Treating revenue as capital is error of principle.

This question belongs to: Accountancy and Statistics Accountancy and Book Keeping

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