The 'Equalisation Levy' was expanded in 2020 to cover: MCQ with Answer and Explanation

The 'Equalisation Levy' was expanded in 2020 to cover:
A. E-commerce supply of goods and services by non-resident e-commerce operators
B. All digital transactions
C. All services
D. Physical goods
Answer: Option A
Solution (By JKSSB Mock Tests)
Finance Act 2020 expanded scope to include e-commerce operators, even if they don't have a permanent establishment.

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Practice More Accountancy and Book Keeping Questions

Question #1
The 'Incremental Borrowing Rate' is used in lease accounting when:
A. The lessee cannot determine the interest rate implicit in the lease
B. For all leases
C. The lessor does not disclose rate
D. Never

Correct Answer: Option A


Explanation:
If implicit rate is not readily determinable, lessee uses its incremental borrowing rate.

Question #2
A: Goodwill is valued when there is a change in the profit-sharing ratio. R: The change in ratio means some partners sacrifice and some gain, requiring compensation. Choose the correct option.
A. A is true but R is false
B. Both A and R are true and R is the correct explanation of A
C. A is false but R is true
D. Both A and R are true but R is NOT the correct explanation of A

Correct Answer: Option B


Explanation:
Goodwill is valued during admission, retirement, death, or change in profit-sharing ratio. This is because partners who sacrifice their share must be compensated by those who gain. R correctly explains the reason for valuation.

Question #3
Which of the following is a 'Cash Equivalent'?
A. Debtors
B. Short-term, highly liquid investments with maturity 3 months or less
C. Inventory
D. Bank deposits with maturity more than 12 months

Correct Answer: Option B


Explanation:
Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and subject to insignificant risk of changes in value.