The term 'Net Realizable Value' means: MCQ with Answer and Explanation

The term 'Net Realizable Value' means:
A. Estimated selling price less costs to complete and sell
B. Market price
C. Original cost
D. Replacement cost
Answer: Option A
Solution (By JKSSB Mock Tests)
NRV = estimated selling price in ordinary course less estimated costs of completion and estimated costs to make the sale.

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Practice More Accountancy and Book Keeping Questions

Question #1
The 'Audit Documentation' should be sufficient to:
A. Enable an experienced auditor, having no previous connection with the audit, to understand the nature, timing, extent of procedures, results, and conclusions
B. Only remind the auditor
C. Satisfy management
D. Meet legal requirement

Correct Answer: Option A


Explanation:
As per SA 230, working papers must stand alone.

Question #2
A partnership firm is dissolved. Partner A's capital is ₹1,00,000, B's is ₹80,000, and C's is ₹60,000. They share profits in 2:2:1 ratio. Using the Surplus Capital Method for piecemeal distribution, what is the sequence of partners receiving cash after their capitals are made proportionate to profit-sharing ratios?
A. A, then B, then C
B. B, then A, then C
C. A, then C, then B
D. C, then B, then A

Correct Answer: Option A


Explanation:
In the Surplus Capital Method, we calculate the surplus capital by comparing actual capital with proportionate capital. The partner with the highest surplus capital receives cash first. Here, A has the highest surplus, followed by B, then C.

Question #3
The 'Penalty' for under-reporting of income is:
A. 200% of tax
B. 50% of tax payable on under-reported income
C. No penalty
D. 100% of tax

Correct Answer: Option B


Explanation:
Penalty for under-reporting is 50% of tax on under-reported income; for misreporting, 200%.