Explanation

• Adopted: 12 March 1949

• Adopting Body: Constituent Assembly of Pakistan

• Presented By: Prime Minister Liaquat Ali Khan

• Date of Presentation: 7 March 1949

Additional information:

• Total Members of Assembly: 75

• Members Supporting the Resolution: 21

• Minority Members: 10

• All amendments proposed by minority members were rejected.

• As a result, all 10 minority members voted against the resolution.

Last Updated on 12-01-2026

Explanation

• DOS (Disk Operating System) is a single-user operating system.
• It is designed for one user at a time.
• DOS uses a Command-Line Interface (CLI) instead of a graphical interface.

Additional information:

• Examples of Multi-user OS: Windows, Linux, UNIX, macOS

Last verified on 06-08-2026

Explanation

• The perpetual inventory system commonly uses the moving weighted average method to value inventory.
• Under this system, inventory records are updated continuously after each purchase and sale.
• A new average cost is calculated after every purchase.
• The system provides real-time inventory information.

Last verified on 06-08-2026

Explanation

• A broker deals in the buying and selling of shares and other securities on behalf of investors.
• Brokers act as intermediaries between buyers and sellers in the stock market.
• They execute trades through a stock exchange.
• Brokers earn income through brokerage commissions or fees.
• They may also provide investment advice, depending on their services.

Last verified on 06-08-2026

Explanation

• According to IAS 23, borrowing costs are capitalized when they are directly attributable to a qualifying asset.
• A qualifying asset is one that takes a substantial period of time to get ready for its intended use or sale.
• Capitalization begins when asset expenditures, borrowing costs, and preparation activities are in progress.
• It stops when the asset is substantially ready for use or sale.

Last verified on 06-08-2026

Explanation

• Warehouse cost is generally classified as a distribution cost.
• It includes the cost of storing finished goods before they are delivered to customers.
• Warehouse expenses are incurred after production and before final delivery.
• These costs support the distribution and supply chain process.
• They are not treated as production or administrative costs.

Last verified on 06-08-2026

Explanation

• The correct sentence is: "The bravery of Hazrat Ali is praised.
• The is used before a noun when referring to a specific or well-known quality.

Last verified on 06-08-2026

Explanation

• Job enrichment is a non-monetary reward that increases employee motivation by enhancing job responsibilities and satisfaction.
• It provides employees with greater responsibility, autonomy, and opportunities for growth.
• Non-monetary rewards improve job satisfaction and employee engagement.
• Organizations use both monetary and non-monetary rewards to motivate employees.

Last verified on 06-08-2026

Explanation

• Bank Reconciliation is the process of identifying differences between the cash book and the bank statement.
• It explains why the balances in the cash book and bank statement do not match.
• The reconciliation helps ensure the accuracy of financial records.
• It detects errors, omissions, and unrecorded transactions.
• It is usually prepared at the end of an accounting period.

Last verified on 06-08-2026

Explanation

Rate = 1350 dishes per 1 hour = 60 minutes

In 16 minutes:

Dishes = 1350 × (16 / 60)

= 1350 × 0.2666...

= 360

Last verified on 06-08-2026