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Accountancy Part I - Theory Base of Accounting Quiz

Class XI
Accountancy
Theory Base of Accounting
10 questions
HARD

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Preview questions

1. Which principle states that the business is separate from its owner?

Going Concern · Entity Concept · Accrual Basis · Matching Principle

2. What does the 'Going Concern' assumption imply?

Business will cease operations soon · Business will continue for the foreseeable future · Assets will be liquidated · Liabilities will be settled immediately

3. Which accounting concept requires that revenues are recognized when earned?

Accrual Basis · Cash Basis · Matching Principle · Conservatism

4. The principle that expenses should be matched with revenues is known as:

Conservatism · Accrual Basis · Matching Principle · Entity Concept

5. Which accounting concept emphasizes recording transactions at their original cost?

Fair Value · Historical Cost · Current Cost · Net Realizable Value