The 'One Person Company' (OPC) concept was introduced in India by: MCQ with Answer and Explanation

The 'One Person Company' (OPC) concept was introduced in India by:
A. Companies Act, 2013
B. GST Act
C. Companies Act, 1956
D. Income Tax Act
Answer: Option A
Solution (By JKSSB Mock Tests)
OPC was introduced by Companies Act, 2013 to allow single entrepreneurs to have corporate status.

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Practice More Accountancy and Book Keeping Questions

Question #1
Provision for doubtful debts created at the year-end is debited to:
A. Sundry Debtors Account
B. Profit & Loss Account
C. Trading Account
D. Suspense Account

Correct Answer: Option B


Explanation:
Creating a provision is an expected indirect loss based on conservatism, so it is charged to the Profit and Loss Account.

Question #2
Interest on drawings is charged to partners' capital/current accounts because:
A. It reduces partners' capital
B. It is an income for the firm
C. It is a liability
D. It is an expense for the firm

Correct Answer: Option B


Explanation:
Interest on drawings is a gain for the firm, so it is credited to Profit & Loss Appropriation Account and debited to partners' capital accounts.

Question #3
A 'Capital Reserve' can be used for:
A. Distribution of dividend
B. Payment of salaries
C. Issue of bonus shares
D. Writing off revenue losses

Correct Answer: Option C


Explanation:
Capital reserve, generally, can be used for issuing fully paid bonus shares, not for dividend distribution (except some specific reserves).