GENERAL ACCOUNTING PRINCIPLES (GENERAL STUDIES)Total Questions: 501. The long term assets that no physical existence but are rights that have value is known as(a) Current assets(b) Fixed assets(c) Intangible assets(d) InvestmentsCorrect Answer: (c) Intangible assets2. The debts which are to be repaid within a short period (year or less) are known as(a) Current liabilities(b) Fixed liabilities(c) Contingent liabilities(d) All of the aboveCorrect Answer: (a) Current liabilities3. The sales income (Credit and cash) of a business during a given period is called(a) Transactions(b) Sales Returns(c) Turnover(d) Purchase ReturnsCorrect Answer: (c) Turnover4. The account that records expenses, gains and losses is(a) Personal account(b) Real account(c) Nominal account(d) None of the aboveCorrect Answer: (c) Nominal account5. Real account records(a) Dealings with creditors or debtors(b) Dealings in commodities(c) Gains and losses(d) All of the aboveCorrect Answer: (b) Dealings in commodities6. Accounting furnishes data on,(a) Income and cost for the managers(b) Financial conditions of the institutions(c) Company’s tax liability for a particular year(d) All of the aboveCorrect Answer: (d) All of the above7. The long term assets that have no physical existence but, possess a value is known as,(a) Current assets(b) Fixed assets(c) Intangible assets(d) InvestmentsCorrect Answer: (c) Intangible assets8. The assets that can be easily converted into cash within a short period (i.e., 1 year or less is known as,(a) Current assets(b) Fixed assets(c) Intangible assets(d) InvestmentsCorrect Answer: (a) Current assets9. Copyrights, Patents and Trademarks are,(a) Current assets(b) Fixed assets(c) Intangible assets(b) Fixed assets(d) InvestmentsCorrect Answer: (c) Intangible assets10. The debts which are to be repaid within a short period (a year or less) are referred to as,(a) Current Liabilities(b) Fixed liabilities(c) Contingent liabilities(d) All of the aboveCorrect Answer: (a) Current LiabilitiesSubmit Quiz12345Next »