The objective of 'Financial Statements' is to provide information about: MCQ with Answer and Explanation

The objective of 'Financial Statements' is to provide information about:
A. Only liabilities
B. Only profit
C. Financial position, performance, and cash flows
D. Only assets
Answer: Option C
Solution (By JKSSB Mock Tests)
Financial statements present the financial position, performance, and cash flows of an entity.

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Practice More Accountancy and Book Keeping Questions

Question #1
A: Revenue is recognized when the significant risks and rewards of ownership are transferred. R: This is based on the Realization Concept. Choose the correct option.
A. Both A and R are true but R is NOT the correct explanation of A
B. Both A and R are true and R is the correct explanation of A
C. A is false but R is true
D. A is true but R is false

Correct Answer: Option B


Explanation:
The Realization Concept dictates that revenue is recognized when the legal right to receive payment is established, typically upon transfer of risks and rewards. R correctly identifies the concept.

Question #2
A partnership firm is dissolved. Which of the following accounts is prepared at the time of dissolution?
A. Profit and Loss Adjustment Account
B. Realisation Account
C. Memorandum Revaluation Account
D. Revaluation Account

Correct Answer: Option B


Explanation:
Realisation Account is prepared to close the books on dissolution.

Question #3
The 'Faceless Appeal' scheme under income tax was introduced by:
A. Finance Act, 2021
B. Finance Act, 2018
C. Finance Act, 2019
D. Finance Act, 2020

Correct Answer: Option D


Explanation:
Faceless appeal scheme was introduced in 2020 to impart transparency.