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Published on: 26/08/2020
12th Standard Accountancy English Medium Sample 1 Mark Book Back Questions (New Syllabus) 2020
Download Tamil Nadu 12th Standard Accountancy question papers, model tests, one-mark questions, important questions, and public exam papers in PDF format. Free study materials and answer keys for TN State Board students.
Questions + Answers key
Take MCQ Accountancy Test
1.
2.
On retirement of a partner from a partnership firm, accumulated profits and losses are distributed to the partners in the
New profit sharing ratio
Old profit sharing ratio
Gaining ratio
Sacrificing ratio
3.
Which of the following tools of financial statement analysis is suitable when data relating to several years are to be analysed?
Cash flow statement
Common size statement
Comparative statement
Trend analysis
4.
Supreme Ltd. forfeited 100 shares of Rs.10 each for non-payment of final call of Rs.2 per share. All these shares were re-issued at Rs.9 per share. What amount will be transferred to capital reserve account?
Rs.700
Rs.800
Rs.900
Rs.1,000
5.
That part of share capital which can be called up only on the winding up of a company is called:
Authorised capital
Called up capital
Capital reserve
Reserve capital
6.
Which one of the following is not correctly matched?
Liquid ratio – Proportion
Gross profit ratio – Percentage
Fixed assets turnover ratio – Percentage
Debt-equity ratio – Proportion
7.
The mathematical expression that provides a measure of the relationship between two figures is called
Conclusion
Ratio
Model
Decision
8.
9.
Identify the incorrect pair
Goodwill under Average profit method - Average profit × Number of years of purchase
Goodwill under Super profit method - Super profit × Number of years of purchase
Goodwill under Annuity method - Average profit × Present value annuity factor
Goodwill under Weighted average profit method - Weighted average profit × Number of years of purchase
10.
In the absence of an agreement, partners are entitled to
Salary
Commission
Interest on loan
Interest on capital
11.
12.
Legacy is a
Revenue expenditure
Capital expenditure
Revenue receipt
Capital receipt
13.
14.
What is the amount of capital of the proprietor, if his assets are Rs. 85,000 and liabilities are Rs. 21,000?
Rs. 85,000
Rs. 1,06,000
Rs. 21,000
Rs. 64,000
15.
1.
(d)
2.
(b)
Old profit sharing ratio
3.
(d)
Trend analysis
4.
(a)
Rs.700
5.
(d)
Reserve capital
6.
(c)
Fixed assets turnover ratio – Percentage
7.
(b)
Ratio
8.
(b)
9.
(c)
Goodwill under Annuity method - Average profit × Present value annuity factor
10.
(c)
Interest on loan
11.
(d)
12.
(d)
Capital receipt
13.
(a)
14.
(d)
Rs. 64,000
15.
(c)
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Tamilnadu Stateboard 12th Standard Subjects
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