Accounts – TEST 8 (MCQ Maharashtra-12th Board)

Accounts – TEST 8 (MCQ Maharashtra-12th Board)


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#1. If articles are silent regarding interest on calls – in – advance, the minimum rate of interest to be charged is _______

#2. If a bill falls due for payment on 15th August, it will be paid on _____

#3. In statement of Profit or Loss interest on capital is shown as _______

#4. The excess of assets over liabilities is termed as __________

#5. Assets and liabilities are transferred to Realisation Account at their _____ values.

#6. The ______ ratio is useful for making adjustment for goodwill among the old partners.

#7. A provision made for debts irrecoverable from the debtors is called ________

#8. Prepaid expenses/ payment made in advance are shown on the _________ side of the Balance sheet.

#9. From financial statement analysis, the creditors are interested to know ______

#10. __________ debentures which are not secured against any charge on assets of the company.

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