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CBSE Questions for Class 11 Commerce Accountancy Financial Statements 1 Quiz 16 - MCQExams.com
CBSE
Class 11 Commerce Accountancy
Financial Statements 1
Quiz 16
Sundry debtors before making following adjustment are Rs.
34
,
300
.
Adjustment:
-Two dishonoured cheque for Rs.
200
& Rs.
320
, respectively, from customer X and Y has not been entered in cash book. The first one for Rs.
200
is bade and irrevocable. In case of second cheque for Rs.
320
, it is expected that Y will pay a dividend of Rs.
75
paisa in the rupee.
-Included in sundry debtors Rs.
5
,
000
due from J. Sen whereas sundry creditor included Rs.
2
,
000
due to J. Sen.
In balance sheet debtors will appear at.
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0%
Rs.
32
,
540
0%
Rs.
32
,
620
0%
Rs.
29
,
540
0%
Rs.
31
,
540
Explanation
Solution to the problem can be represented as:
Sundry Debtors before making adjustments: Rs.34300
Less: Adjustment of Sundry creditors Rs. 2000
----------------
Rs.32300
Add: Cheque dishonored (Rs.200+Rs.320) Rs. 520
---------------
Rs.32820
Less: Bad Debts
1) Dishonored Cheque Rs. 200
2) Bad debts (Rs.320*25%) Rs. 80
------------------
Balance of Sundry Debtors to be shown in Balance Sheet Rs. 32540.
Opening Stock of Raw-Materials Rs. 1,00,Closing stock of Materials Rs. 2,00,000, Purchases
Rs. 3,00,000, Carriage Inward Rs.10,000, Freight outward Rs. 5,Purchase Return Rs. 20,000, Opening work-in progress Rs. 25,000, Closing Work-in-progress Rs. 10,Manufacturing overheads Rs. 6,000, Selling overheads Rs. 10,000, Sale of By-products Rs.1,000, Royalty based on production Rs. 5,Opening stock of finished Goods Rs. 1,00,000, Closing Stock of Finished Goods Rs. 2,00,The manufacturing cost of finished goods sold is ______________.
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0%
Rs. 1,20,000
0%
Rs. 1,15,000
0%
Rs. 1,35,000
0%
None of these
Insurance paid in advance would be treated in the Balance sheet as _______________.
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0%
Non current asset
0%
Current asset
0%
Intangible asset
0%
Deferred expense
Explanation
Prepaid insurance is the portion of an insurance premium that has been paid in advance and has not expired as of the date of a company's balance sheet.
It will be included in the non-current assets.
It represents the amount that has been paid but has not yet expired as of the balance sheet date.
Hence a is the correct answer.
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