The 'Prepaid Insurance' is adjusted by: MCQ with Answer and Explanation

The 'Prepaid Insurance' is adjusted by:
A. Debit Cash A/c, Credit Insurance A/c
B. Debit Insurance A/c, Credit Prepaid Insurance A/c
C. Debit Prepaid Insurance A/c, Credit Insurance A/c
D. Ignore
Answer: Option C
Solution (By JKSSB Mock Tests)
Prepaid insurance is an asset, so Prepaid Insurance A/c Dr. To Insurance A/c.

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Practice More Accountancy and Book Keeping Questions

Question #1
Consider the following statements about the 'Money Measurement Concept': 1. Only transactions that can be expressed in monetary terms are recorded. 2. Non-monetary events like a strike or labour unrest are also recorded if they affect business. 3. The concept assumes that the purchasing power of money remains stable. Which of the above statements are correct?
A. 2 and 3 only
B. 1 and 3 only
C. 1 and 2 only
D. 1, 2 and 3

Correct Answer: Option B


Explanation:
Statement 1 is correct, 2 is incorrect because non-monetary events are not recorded. 3 is correct as an inherent assumption of the money measurement concept.

Question #2
The 'Budget' is presented in Parliament by:
A. Finance Minister
B. Speaker
C. President
D. Prime Minister

Correct Answer: Option A


Explanation:
The Union Budget is presented by the Finance Minister.

Question #3
A trial balance shows the following: Debtors ₹50,000; Provision for doubtful debts ₹5,000. It is decided to maintain provision at 10% of debtors. The amount to be charged to Profit & Loss Account will be:
A. ₹10,000
B. ₹2,500
C. Nil
D. ₹5,000

Correct Answer: Option C


Explanation:
Required provision = 10% of 50,000 = 5,000. Existing provision is also ₹5,000. So no additional charge needed. Thus, nil.