Which of the following is a 'Voucher' in a manual accounting system? MCQ with Answer and Explanation

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Which of the following is a 'Voucher' in a manual accounting system?

A. A cash memo

B. A documentary evidence of a transaction

C. Both B and C

D. A printed receipt

Answer: Option C

Solution (By JKSSB Mock Tests)

Voucher includes any documentary evidence like cash memo, invoice, receipt.

This question belongs to: Accountancy and Statistics Accountancy and Book Keeping

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Question #1

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A company's profit after tax is ₹2,00,000. Preference dividend ₹20,000. Transfer to general reserve ₹30,000. Profit available for equity dividend is:

A. ₹1,80,000

B. ₹2,20,000

C. ₹1,50,000

D. ₹2,00,000

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Correct Answer: Option C

Explanation:
Profit after preference dividend and transfer to reserve = 2,00,000 - 20,000 - 30,000 = ₹1,50,000.

This question belongs to: Accountancy and Statistics Accountancy and Book Keeping

Question #2

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A social audit is typically conducted by:

A. Only chartered accountants

B. Only government officials

C. Stakeholders, including community representatives

D. Only management

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Correct Answer: Option C

Explanation:
Social audit involves participation of various stakeholders, including the local community, to evaluate social performance.

This question belongs to: Accountancy and Statistics Accountancy and Book Keeping

Question #3

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Which of the following is a feature of marginal costing?

A. It distinguishes between fixed and variable costs

B. It values inventory at full cost

C. It includes fixed overheads in product cost

D. It is used for external reporting

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Correct Answer: Option A

Explanation:
Marginal costing strictly separates costs into fixed and variable components, charging only variable costs to the product.

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