Which of the following is an extraordinary item? MCQ with Answer and Explanation

Which of the following is an extraordinary item?
A. Loss due to fire in a factory (not regular)
B. Sale of goods
C. Purchase of raw material
D. Salary paid
Answer: Option A
Solution (By JKSSB Mock Tests)
Extraordinary items are unusual and infrequent, e.g., loss from natural disaster, expropriation.

Discuss this Question (0)

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

Practice More Accountancy and Book Keeping Questions

Question #1
A: When a bill is discounted, the bank charges a fee called discounting charges. R: Discounting charges are debited to the Discount Account. Choose the correct option.
A. Both A and R are true but R is NOT the correct explanation of A
B. A is false but R is true
C. A is true but R is false
D. Both A and R are true and R is the correct explanation of A

Correct Answer: Option A


Explanation:
When a bill is discounted, the bank deducts a fee (discounting charges) for providing early cash. This fee is a financial expense and is debited to the Discount Account. Both are true, but R doesn't explain *why* the bank charges it (which is for providing early funds).

Question #2
The point at which Total Revenue equals Total Cost is known as:
A. Break-Even Point
B. Shut-down Point
C. Maximum Profit Point
D. Margin of Safety

Correct Answer: Option A


Explanation:
At the break-even point, a business makes neither a profit nor a loss (Total Revenue = Total Costs).

Question #3
In 'Process Costing', normal loss is:
A. Valued at scrap value, and cost per unit is adjusted
B. Shown as an asset
C. Not recorded separately; its cost is absorbed by good units
D. Valued at cost per unit and debited to Profit & Loss Account

Correct Answer: Option A


Explanation:
Normal loss is expected; its scrap value, if any, reduces the cost of good units. The loss quantity is deducted, and cost per unit is computed on input minus normal loss.