Online Quiz Competition on International Accounting Day 2024

International Accounting Da 2024

Organizer: HKBK Degree College, Department of Commerce, Bangalore, Karnataka.

International Accounting Day under the theme “Knowledge Meets Celebration.”

About the Quiz

Title: “AccountIQ: Quiz Competition”
Date: 10th November 2024
Platform: Google Forms
Free Participants
E-certificates will be awarded to all participants.
Participants are required to complete all 20 questions.
A copy of the responses will be sent to your email ID.
An e-certificate will be provided to your registered email ID immediately upon completion of all 20 questions.

Apply Link

For further details, please contact:
9845261977 / 994549596

100% Correct Answers Here

Accounting Standards*
1 point
Central Govt.
State Govt.
Institute of Chartered Accountants of India.

Which committee is responsible for approval of accounting standards and their modification for the purpose of applicability to companies?*
1 point
NFRA
MCA

Central Government Advisory Committee.
 IASB stands for*
1 point
International Accounting Standards Bureau
International Advisory Standards Board
International Accounting Standard Board

 Liabilities are recorded at the undiscounted amount of cash expected to be paid on settlement of liability in the normal course of business under:*
1 point
Realizable value

Present value
Current cost

 Value of equity may change due to
*
1 point
Contribution from or Distribution to equity participants
Income earned/expenses incurred
Both (a) and (b)

Which item of inventory is under the scope of AS 2 (Revised)?*
1 point
Raw materials
Shares, Debentures held as stock in trade
WIP arising under construction contracts

Which of the following is not a current liability as per Schedule III?*
1 point
Net deferred tax liability

Bank overdraft
Dividend declared

 The profit earned by the company from the date of purchase to the date of incorporation is*
1 point
Pre- incorporation profit

Notional profit.
Post- incorporation profit

Which of the following expense is not allocated on time basis? *
1 point
Rent
Salaries
Discounts

Bonus issue is also known as*
1 point
Scrip issue
Capitalisation issue
Both (a) and (b)

Which of the following can be utilized for redemption of preference shares?*
1 point
The proceeds of fresh issue of equity shares
The proceeds of issue of debentures
The proceeds of issue of fixed deposit

If investment is acquired by issue of shares, the acquisition cost of investment is*
1 point
Amount paid for acquisition
Fair value of securities issued
Market price of securities

Fire insurance claim will be limited to the*
1 point
actual loss suffered even though the insured value of the goods may be higher
proportion of the loss as the insured value bears to the total cost.
both (a) and (b)

The amount paid at the time of entering the hire-purchase transaction for the goods purchased is known as*
1 point
Cash price
Down payment
First instalment

The ownership of goods purchased under hire purchase is transferred only when*
1 point
Down payment is paid
Outstanding balance is paid in full
Cash price and first instalment is paid

Expense of rent is apportioned among various departments on basis of *
1 point
Sales of each department
Floor area occupied by each department
Either (a) or (b)

The following Accounting Standard is not applicable to Non-corporate Entities falling in Level II in its entirety   *
1 point
AS 10
AS 17
AS 2

IFRS stands for*
1 point
International Financial Reporting System
International Finance Reporting Standard
International Financial Reporting Standard

The cost of Right shares is*
1 point
added to the cost of investments
subtracted from the cost of investments
no treatment is required

Closing capital is calculated as*
1 point
Opening capital +Additional capital -Drawings
Opening capital +Additional capital –Drawings + Profit
Opening capital +Additional capital +Drawings – Profit

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