Under 'Operating Lease', the asset is shown in the books of: MCQ with Answer and Explanation

Under 'Operating Lease', the asset is shown in the books of:
A. Both
B. Lessor
C. None
D. Lessee
Answer: Option B
Solution (By JKSSB Mock Tests)
In operating lease, lessor retains ownership and asset is in his books.

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Practice More Accountancy and Book Keeping Questions

Question #1
The 'Budgetary Control' system involves: 1. Establishment of budgets, 2. Continuous comparison of actuals with budgets, 3. Taking corrective action, 4. Performance evaluation. Which of these are essential elements?
A. 2 and 4 only
B. 1, 2 and 3 only
C. 1, 2, 3 and 4
D. 1 and 2 only

Correct Answer: Option C


Explanation:
All four are integral parts of budgetary control.

Question #2
A: A Ledger account is opened for each type of asset, liability, equity, income, and expense. R: The Ledger is the principal book of accounts. Choose the correct option.
A. A is false but R is true
B. Both A and R are true and R is the correct explanation of A
C. Both A and R are true but R is NOT the correct explanation of A
D. A is true but R is false

Correct Answer: Option C


Explanation:
A ledger account is indeed opened for every element of the financial statements to classify and summarize transactions. It is the principal book of accounts. Both are true, but R doesn't explain *why* accounts are opened for each element.

Question #3
In financial management, the 'Time Value of Money' concept implies that:
A. Money has no value over time
B. Inflation does not affect money
C. Money today is worth more than the same money in the future
D. Money today is worth less than money tomorrow

Correct Answer: Option C


Explanation:
The time value of money states that a sum of money is worth more now than the same sum will be at a future date due to its earning capacity.