Which accounting concept requires that the life of the business be divided into smaller intervals for performance measurement? MCQ with Answer and Explanation

Which accounting concept requires that the life of the business be divided into smaller intervals for performance measurement?
A. Matching Concept
B. Materiality Concept
C. Going Concern Concept
D. Accounting Period Concept
Answer: Option D
Solution (By JKSSB Mock Tests)
The Accounting Period Concept artificially breaks the continuous life of a business into standard intervals (usually 12 months) for reporting purposes.

Discuss this Question (0)

No comments yet. Be the first to start the discussion!

Practice More Accountancy and Book Keeping Questions

Question #1
A firm's current ratio is 2.5:1. If current assets are ₹5,00,000, current liabilities are:
A. ₹1,25,000
B. ₹2,50,000
C. ₹5,00,000
D. ₹2,00,000

Correct Answer: Option D


Explanation:
2.5 = 5,00,000 / CL => CL = 5,00,000 / 2.5 = ₹2,00,000.

Question #2
The 'Faceless Assessment' in income tax aims to:
A. Simplify GST
B. Increase face-to-face meetings
C. Eliminate physical interface between taxpayer and tax authorities
D. Decrease tax rates

Correct Answer: Option C


Explanation:
Faceless assessment uses technology-driven anonymized scrutiny to reduce corruption and harassment.

Question #3
Capital Budgeting falls under which type of financial management decision?
A. Short-term Investment Decision
B. Financing Decision
C. Dividend Decision
D. Long-term Investment Decision

Correct Answer: Option D


Explanation:
Capital budgeting is the process of evaluating and selecting long-term investments that are consistent with the firm's goal of wealth maximization.