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Objective Questions

Latest RSSB Teaching Associate ABST Exam Question (Objective Questions), MCQ in English

Subjects : Subject Concerned (A.B.S.T)

Question Bank RSSB Teaching Associate (A.B.S.T.) Exam Paper 2 - English
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Subject Concerned (A.B.S.T)

Question 1Single Answer
Accounting is primarily concerned with?
  1. A
    Recording only
  2. B
    Predicting the future financial position
  3. C
    Only analyzing financial statements
  4. D
    Recording, classifying, and summarizing financial transactions
Question 2Single Answer
The main objective of accounting is?
  1. A
    To provide information to the government
  2. B
    To provide financial information for decision-making
  3. C
    To maintain records for personal use
  4. D
    To calculate taxes only
Question 3Single Answer
Book-keeping is?
  1. A
    Recording financial transactions systematically
  2. B
    Preparation of financial statements
  3. C
    Interpretation of accounts
  4. D
    Auditing accounts
Question 4Single Answer
The dual aspect concept means?
  1. A
    Each transaction affects only one account
  2. B
    Transactions affect only liabilities
  3. C
    Transactions do not affect assets
  4. D
    Every transaction has a debit and a credit
Question 5Single Answer
Accounting conventions include all except?
  1. A
    Consistency
  2. B
    Conservatism
  3. C
    Materiality
  4. D
    Speculation
Question 6Single Answer
The accounting equation is?
  1. A
    Assets + Equity = Liabilities
  2. B
    Assets + Liabilities = Equity
  3. C
    Assets = Revenue – Expenses
  4. D
    Assets = Liabilities + Equity
Question 7Single Answer
Which of the following is not a qualitative characteristic of accounting information?
  1. A
    Legibility
  2. B
    Reliability
  3. C
    Comparability
  4. D
    Relevance
Question 8Single Answer
Which account is credited when capital is introduced in the business?
  1. A
    Capital Account
  2. B
    Cash Account
  3. C
    Revenue Account
  4. D
    Liability Account
Question 9Single Answer
The principle of conservatism in accounting suggests?
  1. A
    Recording all losses immediately and gains only when certain
  2. B
    Overstating profits
  3. C
    Ignoring liabilities
  4. D
    Deferring all losses
Question 10Single Answer
Ledger is?
  1. A
    A book containing accounts of all transactions
  2. B
    A book of original entry
  3. C
    A document for bank reconciliation
  4. D
    A type of financial statement
Question 11Single Answer
Journal is?
  1. A
    Book of final accounts
  2. B
    Book of prime entry
  3. C
    Book of cash transactions only
  4. D
    Ledger of assets
Question 12Single Answer
Which of the following is an intangible asset?
  1. A
    Machinery
  2. B
    Land
  3. C
    Goodwill
  4. D
    Stock-in-trade
Question 13Single Answer
Capital expenditure is?
  1. A
    Expenditure on day-to-day operations
  2. B
    Expenditure to acquire or improve fixed assets
  3. C
    Payment of wages
  4. D
    Payment of rent
Question 14Single Answer
Revenue expenditure is?
  1. A
    Expenditure on assets
  2. B
    Expenditure on repairs, salaries, and maintenance
  3. C
    Purchase of land
  4. D
    Acquisition of machinery
Question 15Single Answer
The trial balance is prepared to?
  1. A
    Record transactions
  2. B
    Analyze financial performance
  3. C
    Check arithmetical accuracy of ledger accounts
  4. D
    Prepare cash flow statements
Question 16Single Answer
If total debits in trial balance exceed total credits, it indicates?
  1. A
    Correct entries
  2. B
    An error in posting or totaling
  3. C
    Profit has been earned
  4. D
    Loss has occurred
Question 17Single Answer
Accrual basis of accounting means?
  1. A
    Recognizing revenue and expenses when cash is received or paid
  2. B
    Ignoring revenues
  3. C
    Recognizing revenue when earned and expenses when incurred
  4. D
    Ignoring expenses
Question 18Single Answer
Cash basis of accounting recognizes transactions?
  1. A
    When earned
  2. B
    When incurred
  3. C
    When cash is received or paid
  4. D
    At the year-end only
Question 19Single Answer
Depreciation is?
  1. A
    An appreciation of asset value
  2. B
    A revenue expense
  3. C
    Allocation of the cost of a fixed asset over its useful life
  4. D
    A capital receipt
Question 20Single Answer
Straight Line Method of depreciation charges?
  1. A
    Same amount of depreciation each year
  2. B
    Increasing amount each year
  3. C
    Decreasing amount each year
  4. D
    No depreciation
Question 21Single Answer
Reducing balance method of depreciation charges?
  1. A
    Same depreciation each year
  2. B
    Depreciation on market value
  3. C
    No depreciation
  4. D
    Depreciation based on declining book value
Question 22Single Answer
Prepaid expenses are?
  1. A
    Assets
  2. B
    Liabilities
  3. C
    Revenue
  4. D
    Capital
Question 23Single Answer
Outstanding expenses are?
  1. A
    Assets
  2. B
    Liabilities
  3. C
    Income
  4. D
    Capital
Question 24Single Answer
Unearned revenue is?
  1. A
    Liability
  2. B
    Asset
  3. C
    Expense
  4. D
    Equity
Question 25Single Answer
Accounting period concept states that?
  1. A
    Accounts should be prepared at the end of the business
  2. B
    Only annual statements are valid
  3. C
    Financial statements are prepared for a specific period
  4. D
    Accounting is continuous
Question 26Single Answer
Business entity concept implies?
  1. A
    Business has no legal existence
  2. B
    Owner’s personal transactions are included
  3. C
    Business and owner are separate
  4. D
    Accounting is optional
Question 27Single Answer
Money measurement concept states that?
  1. A
    All transactions are recorded
  2. B
    Only quantifiable transactions are recorded
  3. C
    Only cash transactions are recorded
  4. D
    Non-monetary items are included
Question 28Single Answer
Matching concept in accounting ensures?
  1. A
    Expenses are recorded when paid
  2. B
    Expenses are matched with related revenues in the same period
  3. C
    Revenues are ignored
  4. D
    Assets are matched with liabilities
Question 29Single Answer
Consistency concept ensures?
  1. A
    Changing accounting methods frequently
  2. B
    Use of same accounting policies from period to period
  3. C
    Recording cash transactions only
  4. D
    Ignoring prior errors
Question 30Single Answer
Materiality concept allows?
  1. A
    Omitting liabilities
  2. B
    Recording only significant revenues
  3. C
    Ignoring insignificant items
  4. D
    Overstating assets
Question 31Single Answer
Historical cost principle states that assets are recorded at?
  1. A
    Market value
  2. B
    Original purchase cost
  3. C
    Book value
  4. D
    Liquidation value
Question 32Single Answer
Going concern concept assumes that?
  1. A
    Assets have no value
  2. B
    Business will be closed soon
  3. C
    Business will continue indefinitely
  4. D
    Liabilities are ignored
Question 33Single Answer
Real accounts relate to?
  1. A
    Assets and liabilities
  2. B
    Income and expenses
  3. C
    Capital only
  4. D
    Drawings only
Question 34Single Answer
Personal accounts relate to?
  1. A
    Individuals, firms, and organizations
  2. B
    Liabilities
  3. C
    Assets
  4. D
    Revenue accounts
Question 35Single Answer
Nominal accounts relate to?
  1. A
    Capital and assets
  2. B
    Revenue, gains, and losses
  3. C
    Liabilities only
  4. D
    Debtors and creditors
Question 36Single Answer
Opening entry records?
  1. A
    All transactions of the year
  2. B
    Closing balances
  3. C
    Opening balances of assets, liabilities, and capital
  4. D
    Only cash transactions
Question 37Single Answer
Closing entry is made to?
  1. A
    Record liabilities only
  2. B
    Record assets only
  3. C
    Transfer balances of nominal accounts to capital account
  4. D
    Prepare cash book
Question 38Single Answer
Capital introduced by owner is recorded as?
  1. A
    Debit capital account
  2. B
    Debit revenue account
  3. C
    Debit cash account only
  4. D
    Credit capital account
Question 39Single Answer
Drawings by the owner are recorded as?
  1. A
    Debit capital account
  2. B
    Credit capital account
  3. C
    Debit asset account
  4. D
    Credit expense account
Question 40Single Answer
Purchase of goods on credit is recorded in?
  1. A
    Cash account
  2. B
    Purchase account
  3. C
    Expense account only
  4. D
    Purchase account and creditor account
Question 41Single Answer
Sale of goods on credit is recorded in?
  1. A
    Sales account and debtor account
  2. B
    Cash account only
  3. C
    Revenue account only
  4. D
    Purchase account only
Question 42Single Answer
Discount allowed is a?
  1. A
    Expense
  2. B
    Revenue
  3. C
    Asset
  4. D
    Liability
Question 43Single Answer
Discount received is a?
  1. A
    Expense
  2. B
    Revenue
  3. C
    Asset
  4. D
    Liability
Question 44Single Answer
Bad debts are?
  1. A
    Revenue expenditure
  2. B
    Capital expenditure
  3. C
    Asset
  4. D
    Liability
Question 45Single Answer
Provision for doubtful debts is created to?
  1. A
    Increase profits
  2. B
    Reduce liabilities
  3. C
    Account for probable losses on debtors
  4. D
    Increase assets
Question 46Single Answer
Purchase returns are?
  1. A
    Reduction of purchases
  2. B
    Revenue income
  3. C
    Capital receipt
  4. D
    Liability
Question 47Single Answer
Sales returns are?
  1. A
    Reduction of sales
  2. B
    Revenue income
  3. C
    Asset
  4. D
    Liability
Question 48Single Answer
Cash book serves the purpose of?
  1. A
    Financial statements only
  2. B
    Journal only
  3. C
    Ledger only
  4. D
    Journal and ledger
Question 49Single Answer
Petty cash book records?
  1. A
    All cash receipts
  2. B
    Bank transactions only
  3. C
    Small day-to-day payments
  4. D
    Credit transactions
Question 50Single Answer
Bank reconciliation statement is prepared to?
  1. A
    Correct cash book errors
  2. B
    Prepare ledger
  3. C
    Record transactions
  4. D
    Match bank balance as per cash book with passbook
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