Which of the following is a current liability? MCQ with Answer and Explanation

Which of the following is a current liability?
A. Sundry Creditors
B. Goodwill
C. Debentures
D. Mortgage Loan
Answer: Option A
Solution (By JKSSB Mock Tests)
Sundry Creditors are amounts owed to suppliers for goods purchased on credit, which are typically due within one year, making them a current liability.

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Practice More Accountancy and Book Keeping Questions

Question #1
Which of the following is NOT a fundamental accounting assumption as per AS-1?
A. Prudence
B. Accrual
C. Going Concern
D. Consistency

Correct Answer: Option A


Explanation:
Prudence is an accounting convention, not a fundamental assumption under AS-1. The three fundamental assumptions are Going Concern, Consistency, and Accrual.

Question #2
A: Input Tax Credit (ITC) allows a business to reduce the tax it has already paid on inputs. R: ITC prevents the cascading effect of taxes (tax on tax). Choose the correct option.
A. Both A and R are true but R is NOT the correct explanation of A
B. A is true but R is false
C. A is false but R is true
D. Both A and R are true and R is the correct explanation of A

Correct Answer: Option D


Explanation:
ITC allows businesses to claim credit for taxes paid on purchases against their output tax liability. This ensures tax is only levied on the value added at each stage, eliminating the cascading effect. R correctly explains the purpose of ITC.

Question #3
When a new partner brings in capital for his share of goodwill in cash, the journal entry is:
A. Premium for Goodwill A/c Dr. To Cash A/c
B. Cash A/c Dr. To Goodwill A/c
C. Cash A/c Dr. To Partner's Capital A/c
D. Cash A/c Dr. To Premium for Goodwill A/c

Correct Answer: Option D


Explanation:
If the incoming partner pays for goodwill privately or through firm, if paid to firm, entry is Cash Dr. To Premium for Goodwill A/c.