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ACCOUNTING

Accounting

1 Accounting MCQs
چار آپشن میں سے کسی ایک پر کلک کرنے سے جواب سرخ ہو جائے گا۔
An Accounting Officer or Chief Executive may delegate the procurement function of procuring entity to _______?
ایک اکاؤنٹنگ آفیسر یا چیف ایگزیکٹو حصول کے حصول کی خریداری کے کام کو _______ پر دے سکتا ہے؟
  1. Another procuring entity
  2. A third part procurement agents
  3. A sub-division of that entity
  4. None of these
(0)
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How many procedures have been following for the best competitive bidding?
بہترین مسابقتی بولی لگانے کے لئے کتنے طریقہ کار پر عمل پیرا ہیں؟
  1. 4
  2. 2
  3. 3
  4. None of these
(0)
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The least important element in the evaluation of an audit firm's system of qualifying would relate to ______?
آڈٹ فرم کے کوالیفائ کرنے کے نظام کی تشخیص میں کم سے کم اہم عنصر ______ سے متعلق ہوگا؟
  1. Consultation with experts
  2. System of determining audit fees
  3. Confidentiality of client's information
  4. None of these
(0)
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The most difficult type of misstatement to detect fraud is based on ______?
دھوکہ دہی کا پتہ لگانے کے لئے سب سے مشکل قسم کی غلط بیانی ______ پر مبنی ہے؟
  1. Omission of a sales transaction from being recorded.
  2. Related part purchases.
  3. Related party sales.
  4. None of these
(0)
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The title of AAS­2 issued by Council of ICAI is ________?
  1. Objective and Scope of Financial Statements Audit
  2. Objective and Scope of the Financial Statements
  3. Objective and Scope of the Audit of Financial Statements
  4. None of these
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The labor rate variance is determined by multiplying the difference between the actual labor rate and the standard labor rate by ______?
مزدوری کی شرح میں فرق کا تعین اصل مزدوری کی شرح اور معیاری مزدور کی شرح کے درمیان فرق کو ______ کے ذریعہ بڑھا کر کیا جاتا ہے؟
  1. The standard hours allowed.
  2. The actual hours worked.
  3. The budgeted hours allowed.
  4. None of these.
(0)
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An unfavourable overhead volume variance indicates that _____?
ایک نامناسب اوور ہیڈ حجم کا تغیر اس بات کی نشاندہی کرتا ہے کہ _____؟
  1. Actual production was less than the normal level of output.
  2. Total fixed overhead has exceeded the standard budgeted amount.
  3. Actual production was more than the normal level of output.
  4. None of these
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A favorable overhead spending variance means that _____?
ایک سازگار اوور ہیڈ اخراجات میں فرق کا مطلب ہے کہ _____؟
  1. Actual overhead costs were less than the budgeted overhead costs. has been under applied
  2. Overhead has been under applied
  3. Actual production was less than the normal volume of output
  4. None of these
(0)
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In which of the following situations should the named company not record any depreciation expense on the asset described?
مندرجہ ذیل میں سے کس میں نامزد کمپنی کو بیان کردہ اثاثہ پر کسی فرسودگی کے اخراجات کو ریکارڈ نہیں کرنا چاہئے؟
  1. Computer Sales Company has in inventory a new type of computer, designed “never to become obsolete.”
  2. Metro Advertising owns an office building that has been increasing in value each year since it was purchased.
  3. Commuter Airline is required by law to maintain its aircraft in “as good as new” condition.
  4. None of these
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T-shirt City uses a periodic inventory system. During the first year of operations, the company made four purchases of a particular product. Each purchase was for 500 units and the prices paid were $9 per unit in the first purchase, $10 per unit in the second purchase, $12 per unit in the third purchase, and $13 per unit in the fourth purchase. At the year-end, 650 of these units remained unsold. Compute the cost of goods sold under the FIFO method and LIFO method, respectively.
  1. $16,000 (FIFO) and $13,700 (LIFO)
  2. $13,700 (FIFO) and $16,000 (LIFO)
  3. $8,300 (FIFO) and $6,000 (LIFO)
  4. None of these
(0)
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