Senior Auditor Solved 60 MCQs Current Papers

I have noted down around 60 MCQs
1. Audit verification is ( exmination of books of account)
2. Audit program (helps auditor in performing audit)
3. If 18% interest compounded quarterly then discount factor of 8th year will be (answer 4.01...)
4. Operating costing is done in (service industry )
5. Secrat Reserve Can be Created By? (Banks n financial institutions )
6. Periodical Audit Is Also Called? Interim audit
7. Current assets less current liabilities is ( working capital )
8. Excess of sales over cost of sales is ( gross profit)
9. Any liabilities which arised due to certain events ( contingent liabilities )
10. Audit on refund of advance tax is ( audit of receipt )
11. A company legally registered and owned by one or more persons or entities is known as ( sole proprietor, partnership corporation, non of these.)
12. Which expense will be vouched while performing audit of bill of entry ( custom duties)
13. An audit compulsory by law is ( statutory audit)
14. Dividend approved by shareholders in ( annual general meeting )
15. Which of following is not permanent part of books of accounts ( trail balance )
16. Selling and distribution expenses are allocated on the basis of ( factory cost)
17. Interest on capital of partners is credited to (i guess, partners capital account)
18. Capital expenditures are incurred ( to obtain benefits in future period )
19. Depreciation on fixed assets is charged on (on economic life of fixed assets )
Which of following is tangible assets (furniture )
20. Accounting period is usually of one year
21. Seller offer discount to buyer for early payments ( cash discount)
22. Break up value of shares (net asset value )
23. Planning in Quantitative terms is (budget )
24. One Question on master budget
25. Definition of modern digital computer
26. Bottom of income statement is ( net profit )
27. At year end unsold goods are deducted from ( opening stock)
28. Items in balance sheet are presented on the basis of percentage of ( total assets )
29. ROI is the Ratio B/W( Return on investment )
30. Rebate On Bills Discounted is ( income)
31. An Entry That Effects more Then One Account. (Compound entry)
32. How Much Duration Does An Accounting periods Have? (One year)
33. When Interest Rate falls The Bound Worth is?
34. The Auditor Is like an( watch Dog)
35. Audit Done By The Employees of the business? Management
36. SHARES are Forfeited On Non Payment of
37. Prepaid expenses are example of( current assets)
38. Important tool of cost planning ? Budget
39. Risk and return comparison..(high risk hight return)
40. Gross profit 5000.. and net profit is 25% of it ,then expense are ? Rs. 3750
41. If gross profit is 1/4 of sale, then it is ( 1/3 of cost price)
42. Prime cost consist of ? (Direct material direct labour and direct expense)
44. What increases owner equity ? Net profit
45. A and B are in partnership for 2:1 , if they gve C 1/4 of share and C paid 3000 then total goodwill of company equal to ? 12000
46. In modern days definition of computer is ?
47. In which year the first chip of computer created ? (1964 i guess )
48. Maximum numb of partner in partnership? 20 partner
49. Where the new share is issued ? Primary market
50. Memorandum of association includes ? (All of these i.e registered office, object of company n share capital )
51. Who appoints statutory auditors ? Shareholders
52. Interest rate and bond price ..(. move in same direction and opposite direction )
53. Unsecured bond is called ? Debenture bond
54. The liability of An Auditor is ? (civil&criminal )
55. Basic Objective of Cost Accounting. (Cost ascertainment )
56. Revenue from services in cash flow statement, is classified as (operating inflows )
57. One more Mcq on cash flow statement
5 to 6 mcq were on financial accounting ratios

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