The 'Going Concern Concept' implies: MCQ with Answer and Explanation

The 'Going Concern Concept' implies:
A. The business will continue for the foreseeable future
B. The business is bankrupt
C. The business will merge with another
D. The business will be closed within a year
Answer: Option A
Solution (By JKSSB Mock Tests)
It assumes the entity will continue operations and not liquidate.

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Practice More Accountancy and Book Keeping Questions

Question #1
S1: In a cash flow statement under Ind AS 7, taxes on income are generally classified as cash flows from operating activities. S2: However, if it is practicable to identify the tax cash flow with an investing or financing activity, it must be classified accordingly. Which statement(s) is/are correct?
A. S1 only
B. Both S1 and S2
C. S2 only
D. Neither S1 nor S2

Correct Answer: Option B


Explanation:
Both statements are correct as per Ind AS 7. Taxes on income are generally operating, but if they can be specifically identified with a financing or investing transaction (like tax on sale of an asset), they should be classified with that activity.

Question #2
The 'Artificial Intelligence' in accounting is primarily used for:
A. Physical verification
B. Replacing all accountants
C. Only entertainment
D. Automating repetitive tasks, fraud detection, and predictive analysis

Correct Answer: Option D


Explanation:
AI assists in automation, anomaly detection, and advanced analytics.

Question #3
The 'Exempt Supply' under GST means:
A. Supply with concessional rate
B. Supply on which no GST is payable but ITC not available
C. Supply with 0% tax and ITC available
D. Supply not subject to GST

Correct Answer: Option B


Explanation:
Exempt supplies are not taxed and no credit of input tax is allowed.