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Published on: 13/05/2022
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Questions + Answers key
Take MCQ Accountancy Test
1.
The total capitalised value of a business is Rs. 1,00,000; assets are Rs. 1,50,000 and liabilities are Rs. 80,000. The value of goodwill as per the capitalisation method will be
Rs. 40,000
Rs. 70,000
Rs. 1,00,000
Rs. 30,000
2.
Book profit of 2017 is Rs. 35,000; non-recurring income included in the profit is Rs. 1,000 and abnormal loss charged in the year 2017 was Rs. 2,000, then the adjusted profit is __________
Rs. 36,000
Rs. 35,000
Rs. 38,000
Rs. 34,000
3.
When the average profit is Rs. 25,000 and the normal profit is Rs. 15,000, super profit is __________
Rs. 25,000
Rs. 5,000
Rs. 10,000
Rs. 15,000
4.
Super profit is the difference between
Capital employed and average profit
Assets and liabilities
Average profit and normal profit
Current year’s profit and average profit
5.
Which of the following statements is true?
Goodwill is an intangible asset
Goodwill is a current asset
Goodwill is a fictitious asset
Goodwill cannot be acquired
1.
(d)
Rs. 30,000
2.
(a)
Rs. 36,000
3.
(c)
Rs. 10,000
4.
(c)
Average profit and normal profit
5.
(a)
Goodwill is an intangible asset
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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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