Accounting & Auditing Paper 2004 - 2


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1.    The discount account is a?





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2.    Those liabilities which arise only on the happening of some event, are called?




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3.    Marshalling of balance sheet means?




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4.    Commission received in advance is to be considered as?




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5.    The provision for discount on creditors is often not provided in keeping with the principle of?




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6.    Which one of the following is not considered the permanent part of the accounting record?




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7.    A working paper which is prepared by the accountant for his own convenience is called?




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8.    Any expenditure incurred to increase the profit earning capacity of the concern is a?




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9.    Depreciation on fixed assets is an example of?




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10.    Error due to wrong allocation as expenditure between capital and revenue is regarded as?




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11.    The capital receipts are shown in the balance sheet on the?




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