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Published on: 06/11/2020
12th Standard Accounts Company Accounts English Medium Free Online Test One Mark Questions with Answer Key 2020 - 2021
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.
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1.
_____ towards the repayment of capital on winding up of the company.
Equity share
Preference
Debenture
Dividend
2.
_____ needed by the company could be raised by inviting the general public to buy shares and invest in the business.
Money
Cash
Capital
None of these
3.
All applications are alloted in proportion of shares applied for, it is known as
application money
pro-rata allotment
first call money
final call money
4.
The last installment called __________
first call money
allotment money
application money
final call money
5.
Issue of equity shares to the public through prospectus by a public company is call ___________
Public issue
Private placement
Rights issue
Bonus issue
6.
The liability of the shareholders of the company is limited to the extent of face value of the shares held by the ___________
shareholders
cardholders
debenture holders
none of these
7.
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
8.
Match the pair and identify the correct option
| (1) Under subscription | (i) Amount prepaid for calls |
| (2) Over subscription | (ii) Subscription above the offered shares |
| (3) Calls in arrear | (iii) Subscription below the offered shares |
| (4) Calls in advance | (iv) Amount unpaid on calls |
| (1) | (2) | (3) | (4) |
| (i) | (ii) | (iv) | (iv) |
| (1) | (2) | (3) | (4) |
| (iv) | (iii) | (ii) | (i) |
| (1) | (2) | (3) | (4) |
| (iii) | (ii) | (iv) | (i) |
| (1) | (2) | (3) | (4) |
| (iii) | (iv) | (i) | (ii) |
9.
Which of the following statement is false?
Issued capital can never be more than the authorised capital
In case of under subscription, issued capital will be less than the subscribed capital
Reserve capital can be called at the time of winding up
Paid up capital is part of called up capital
10.
After the forfeited shares are reissued, the balance in the forfeited shares account should be transferred to
General reserve account
Capital reserve account
Securities premium account
Surplus account
1.
(b)
Preference
2.
(c)
Capital
3.
(b)
pro-rata allotment
4.
(d)
final call money
5.
(a)
Public issue
6.
(a)
shareholders
7.
(a)
Rs.700
8.
(c)
| (1) | (2) | (3) | (4) |
| (iii) | (ii) | (iv) | (i) |
9.
(b)
In case of under subscription, issued capital will be less than the subscribed capital
10.
(b)
Capital reserve account
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Tamilnadu Stateboard 12th Standard Subjects
Maths
Chemistry
Physics
Biology
Computer Science
Business Maths and Statistics
Economics
Commerce
Accountancy
History
Computer Applications
Biology
Computer Technology
Computer Applications
Computer Science
Business Maths and Statistics
Commerce
Economics
Maths
Chemistry
Physics
Computer Technology
History
Accountancy
Tamil
English
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