MCQ on Class 11 Accountancy Chapter 9 Financial Statements 1 with Answers

Are you guys looking for NCERT Important MCQ Questions for Class 11 Accountancy with Answers PDF Free Download as per CBSE new exam pattern? You came to the right page. This may assist you to understand and check your knowledge about the chapters. Students also can take a free test of the Important Multiple Choice Questions of Class 11 Accountancy. Each question has four options followed by the right answer. These MCQ Questions are selected supported by the newest exam pattern as announced by CBSE.


Q1. The financial statements consist of:

(a) Trial balance
(b) Profit and Loss account
(c) Balance sheet
(d) (a) & (c)
(e) (b) & (c)

(e) (b) & (c)


Q2. Choose the correct chronological order of ascertainment of the following profits from the profit and loss account:

(a) Operating Profit, Net Profit, Gross Profit
(b) Operating Profit, Gross Profit, Net Profit
(c) Gross Profit, Operating Profit, Net Profit
(d) Gross Profit, Net Profit, Operating Profit

(c) Gross Profit, Operating Profit, Net Profit


Q3. While calculating operating profit, the following are not taken into account.

(a) Normal transactions
(b) Abnormal items
(c) Expenses of a purely financial nature
(d) (b) & (c)
(e) (a) & (c)

(c) Expenses of a purely financial nature


Q4. Which of the following is correct:

(a) Operating profit = Operating profit – Non-operating expenses – Non-operating incomes
(b) Operating profit = Net profit + Non-operating expenses + Non-operating incomes
(c) Operating profit = Net profit + Non-operating expenses – Non-operating incomes
(d) Operating profit = Net profit – Non-operating expenses + Non-operating incomes

(c) Operating profit = Net profit + Non-operating expenses – Non-operating incomes


Q5. Trading Account discloses-

(a) Gross profit
(b) Net profit
(c) Net loss
(d) Gross profit or Gross loss

(d) Gross profit or Gross loss


Q6. Direct Expenses are entered in:

(a) Trading Account
(b) profit & Loss Account
(c) Balance sheet
(d) None of these

(a) Trading Account


Q7. Profit and loss Account discloses:

(a) Gross profit
(b) Gross profit or Gross loss
(c) Gross profit or Gross loss
(d) None of these

(b) Gross profit or Gross loss


Q8. Goodwill is a-

(a) Fixed Asset
(b) Current Asset
(c) Fictitious Asset
(d) None of these

(a) Fixed Asset


Q9. Drawing is deducted from:

(a) Sales
(b) Purchase
(c) Returns outward
(d) Capital

(b) Purchase


Fill in the blanks:(b) Purchase

Q10. Indirect Expenses are entered in …………….. account.

Profit & loss account


Q11. Gross profit or loss is transferred to …………….. account.

Profit & loss account


Q12. ………….. accounts are prepared at the end of the year.

Final


Q13. Balance sheet is a ………………

Statement


Q14. Increase in capital at the end of the year represents ………………..

ProfitProfitProfitProfitProfitProfit


Q15. Capital is a fixed Liability.

True


Q16. Closing stock is not shown in balance sheet.

False


Q17. Balance sheet is prepared on the basis of Trial balance.

True


Q18. Bad debt reserve is a loss.

False


Q19. Interest on drawings is loss of owner.

True


MCQ Questions for Class 11 Accountancy: Financial Accounting


Practicing NCERT Accountancy Important MCQs With Answers Pdf Class 11 is one of the best ways to prepare for the CBSE Class 11 board exam. There is no substitute for consistent practice whether one wants to understand a concept thoroughly or one wants to score better. If you have any queries regarding The Solid State CBSE Class 11 Accountancy Important MCQs Multiple Choice Questions with Answers, drop a comment below and we will get back to you soon.

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