{"id":12305,"date":"2021-08-20T13:22:55","date_gmt":"2021-08-20T13:22:55","guid":{"rendered":"https:\/\/hstutorial.com\/?p=12305"},"modified":"2021-08-20T13:22:55","modified_gmt":"2021-08-20T13:22:55","slug":"1-10-financial-accounting-questions-answers","status":"publish","type":"post","link":"https:\/\/hstutorial.com\/de\/1-10-financial-accounting-questions-answers\/","title":{"rendered":"#1-10 Fragen und Antworten zur Finanzbuchhaltung"},"content":{"rendered":"<div id=\"watu_quiz\" class=\"quiz-area single-page-quiz\">\n<form action=\"\" method=\"post\" class=\"quiz-form\" id=\"quiz-4\" data-trp-original-action=\"\" >\n\t<p class=\"watu_taker_email\">Bitte gib deine E-Mail-Adresse ein: <input type=\"text\" name=\"watu_taker_email\" id=\"watuTakerEmail\"><\/p>\n<div class='watu-question' id='question-1'><div class='question-content'><p><span class='watu_num'>1. <\/span>In a bank reconciliation statement, a repurchased bank draft is treated as<\/p>\n<\/div><input type='hidden' name='question_id[]' value='52' \/><div class='watu-questions-wrap'><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='179' \/><div class='watu-question-choice'><input type='radio' name='answer-52[]' id='answer-id-179' class='answer answer-1  answerof-52' value='179' \/>&nbsp;<label for='answer-id-179' id='answer-label-179' class='answer label-1'><span class='answer'>Bank transfer<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='180' \/><div class='watu-question-choice'><input type='radio' name='answer-52[]' id='answer-id-180' class='answer answer-1  answerof-52' value='180' \/>&nbsp;<label for='answer-id-180' id='answer-label-180' class='answer label-1'><span class='answer'>Unpresented cheque<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='181' \/><div class='watu-question-choice'><input type='radio' name='answer-52[]' id='answer-id-181' class='answer answer-1  answerof-52' value='181' \/>&nbsp;<label for='answer-id-181' id='answer-label-181' class='answer label-1'><span class='answer'>Uncredited cheque<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='182' \/><div class='watu-question-choice'><input type='radio' name='answer-52[]' id='answer-id-182' class='answer answer-1  answerof-52' value='182' \/>&nbsp;<label for='answer-id-182' id='answer-label-182' class='answer label-1'><span class='answer'>Dishonored cheque<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='183' \/><div class='watu-question-choice'><input type='radio' name='answer-52[]' id='answer-id-183' class='answer answer-1  answerof-52' value='183' \/>&nbsp;<label for='answer-id-183' id='answer-label-183' class='answer label-1'><span class='answer'>None of the above<\/span><\/label><\/div>\n<\/div><input type='hidden' id='questionType1' value='radio' class='required'><\/div><div class='watu-question' id='question-2'><div class='question-content'><p><span class='watu_num'>2. <\/span>Paid Jolape amount owed N3,600 less cash discount of 1%<\/p>\n<\/div><input type='hidden' name='question_id[]' value='49' \/><div class='watu-questions-wrap'><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='164' \/><div class='watu-question-choice'><input type='radio' name='answer-49[]' id='answer-id-164' class='answer answer-2  answerof-49' value='164' \/>&nbsp;<label for='answer-id-164' id='answer-label-164' class='answer label-2'><span class='answer'>Credit Jolpe\u2019s Account N3,6000 Debit cash Account N3,564 discount received account N36<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='165' \/><div class='watu-question-choice'><input type='radio' name='answer-49[]' id='answer-id-165' class='answer answer-2  answerof-49' value='165' \/>&nbsp;<label for='answer-id-165' id='answer-label-165' class='answer label-2'><span class='answer'>Debit Jolpe\u2019s account N3,600, Credit cash account N3,564 discount received account N36<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='166' \/><div class='watu-question-choice'><input type='radio' name='answer-49[]' id='answer-id-166' class='answer answer-2  answerof-49' value='166' \/>&nbsp;<label for='answer-id-166' id='answer-label-166' class='answer label-2'><span class='answer'>Debit Jolpe\u2019s account N3,6000, Credit cash account N3,6000<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='167' \/><div class='watu-question-choice'><input type='radio' name='answer-49[]' id='answer-id-167' class='answer answer-2  answerof-49' value='167' \/>&nbsp;<label for='answer-id-167' id='answer-label-167' class='answer label-2'><span class='answer'>Credit cash account N3,564, Debit cash account N3,600<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='168' \/><div class='watu-question-choice'><input type='radio' name='answer-49[]' id='answer-id-168' class='answer answer-2  answerof-49' value='168' \/>&nbsp;<label for='answer-id-168' id='answer-label-168' class='answer label-2'><span class='answer'>None of the above<\/span><\/label><\/div>\n<\/div><input type='hidden' id='questionType2' value='radio' class='required'><\/div><div class='watu-question' id='question-3'><div class='question-content'><p><span class='watu_num'>3. <\/span>When the assert is purchased using cheque or cash<\/p>\n<\/div><input type='hidden' name='question_id[]' value='48' \/><div class='watu-questions-wrap'><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='159' \/><div class='watu-question-choice'><input type='radio' name='answer-48[]' id='answer-id-159' class='answer answer-3  answerof-48' value='159' \/>&nbsp;<label for='answer-id-159' id='answer-label-159' class='answer label-3'><span class='answer'>Debit the asset account, credit bank \/ cash account <\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='160' \/><div class='watu-question-choice'><input type='radio' name='answer-48[]' id='answer-id-160' class='answer answer-3  answerof-48' value='160' \/>&nbsp;<label for='answer-id-160' id='answer-label-160' class='answer label-3'><span class='answer'>Debit the assets account, Credit supplier account<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='161' \/><div class='watu-question-choice'><input type='radio' name='answer-48[]' id='answer-id-161' class='answer answer-3  answerof-48' value='161' \/>&nbsp;<label for='answer-id-161' id='answer-label-161' class='answer label-3'><span class='answer'>Debit the bank \/ cash account, Credit the supplier<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='162' \/><div class='watu-question-choice'><input type='radio' name='answer-48[]' id='answer-id-162' class='answer answer-3  answerof-48' value='162' \/>&nbsp;<label for='answer-id-162' id='answer-label-162' class='answer label-3'><span class='answer'>Credit assets Account, Debit bank \/ cash account <\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='163' \/><div class='watu-question-choice'><input type='radio' name='answer-48[]' id='answer-id-163' class='answer answer-3  answerof-48' value='163' \/>&nbsp;<label for='answer-id-163' id='answer-label-163' class='answer label-3'><span class='answer'>None of the above<\/span><\/label><\/div>\n<\/div><input type='hidden' id='questionType3' value='radio' class='required'><\/div><div class='watu-question' id='question-4'><div class='question-content'><p><span class='watu_num'>4. <\/span>In a circumstance, where the resources of other parties other than the Owners have been invested in the business we have.<\/p>\n<\/div><input type='hidden' name='question_id[]' value='45' \/><div class='watu-questions-wrap'><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='144' \/><div class='watu-question-choice'><input type='radio' name='answer-45[]' id='answer-id-144' class='answer answer-4  answerof-45' value='144' \/>&nbsp;<label for='answer-id-144' id='answer-label-144' class='answer label-4'><span class='answer'>Assets = Liabilities<br \/>\n<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='145' \/><div class='watu-question-choice'><input type='radio' name='answer-45[]' id='answer-id-145' class='answer answer-4  answerof-45' value='145' \/>&nbsp;<label for='answer-id-145' id='answer-label-145' class='answer label-4'><span class='answer'>Fixed Assets + Current Asset \u2013 Total Assets<br \/>\n<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='146' \/><div class='watu-question-choice'><input type='radio' name='answer-45[]' id='answer-id-146' class='answer answer-4  answerof-45' value='146' \/>&nbsp;<label for='answer-id-146' id='answer-label-146' class='answer label-4'><span class='answer'>Assets = Capital + Liabilities<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='147' \/><div class='watu-question-choice'><input type='radio' name='answer-45[]' id='answer-id-147' class='answer answer-4  answerof-45' value='147' \/>&nbsp;<label for='answer-id-147' id='answer-label-147' class='answer label-4'><span class='answer'>Assets + Capital + Liabilities<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='148' \/><div class='watu-question-choice'><input type='radio' name='answer-45[]' id='answer-id-148' class='answer answer-4  answerof-45' value='148' \/>&nbsp;<label for='answer-id-148' id='answer-label-148' class='answer label-4'><span class='answer'>Working Capital = Current Asset \u2013 Current Liabilities<\/span><\/label><\/div>\n<\/div><input type='hidden' id='questionType4' value='radio' class='required'><\/div><div class='watu-question' id='question-5'><div class='question-content'><p><span class='watu_num'>5. <\/span>The permanent and continuing diminution in the quality, quantity of value assets from any cause whatsoever is referred to as<\/p>\n<\/div><input type='hidden' name='question_id[]' value='53' \/><div class='watu-questions-wrap'><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='184' \/><div class='watu-question-choice'><input type='radio' name='answer-53[]' id='answer-id-184' class='answer answer-5  answerof-53' value='184' \/>&nbsp;<label for='answer-id-184' id='answer-label-184' class='answer label-5'><span class='answer'>Amortization<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='185' \/><div class='watu-question-choice'><input type='radio' name='answer-53[]' id='answer-id-185' class='answer answer-5  answerof-53' value='185' \/>&nbsp;<label for='answer-id-185' id='answer-label-185' class='answer label-5'><span class='answer'>Revaluation<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='186' \/><div class='watu-question-choice'><input type='radio' name='answer-53[]' id='answer-id-186' class='answer answer-5  answerof-53' value='186' \/>&nbsp;<label for='answer-id-186' id='answer-label-186' class='answer label-5'><span class='answer'>Depreciation<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='187' \/><div class='watu-question-choice'><input type='radio' name='answer-53[]' id='answer-id-187' class='answer answer-5  answerof-53' value='187' \/>&nbsp;<label for='answer-id-187' id='answer-label-187' class='answer label-5'><span class='answer'>Obsolescence<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='188' \/><div class='watu-question-choice'><input type='radio' name='answer-53[]' id='answer-id-188' class='answer answer-5  answerof-53' value='188' \/>&nbsp;<label for='answer-id-188' id='answer-label-188' class='answer label-5'><span class='answer'>Wear and tear<\/span><\/label><\/div>\n<\/div><input type='hidden' id='questionType5' value='radio' class=''><\/div><div class='watu-question' id='question-6'><div class='question-content'><p><span class='watu_num'>6. <\/span>If revenue expenditure is erroneously treated as capital expenditure, then the result will be<\/p>\n<\/div><input type='hidden' name='question_id[]' value='47' \/><div class='watu-questions-wrap'><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='154' \/><div class='watu-question-choice'><input type='radio' name='answer-47[]' id='answer-id-154' class='answer answer-6  answerof-47' value='154' \/>&nbsp;<label for='answer-id-154' id='answer-label-154' class='answer label-6'><span class='answer'>Understatement of current year\u2019s net income<br \/>\n<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='155' \/><div class='watu-question-choice'><input type='radio' name='answer-47[]' id='answer-id-155' class='answer answer-6  answerof-47' value='155' \/>&nbsp;<label for='answer-id-155' id='answer-label-155' class='answer label-6'><span class='answer'>Understatement of the following year\u2019s net income<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='156' \/><div class='watu-question-choice'><input type='radio' name='answer-47[]' id='answer-id-156' class='answer answer-6  answerof-47' value='156' \/>&nbsp;<label for='answer-id-156' id='answer-label-156' class='answer label-6'><span class='answer'>Overstatement of the following year\u2019s net income<br \/>\n<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='157' \/><div class='watu-question-choice'><input type='radio' name='answer-47[]' id='answer-id-157' class='answer answer-6  answerof-47' value='157' \/>&nbsp;<label for='answer-id-157' id='answer-label-157' class='answer label-6'><span class='answer'>Overstatement of the Current year\u2019s net income<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='158' \/><div class='watu-question-choice'><input type='radio' name='answer-47[]' id='answer-id-158' class='answer answer-6  answerof-47' value='158' \/>&nbsp;<label for='answer-id-158' id='answer-label-158' class='answer label-6'><span class='answer'>Understatement of the currents year\u2019s expenditure<\/span><\/label><\/div>\n<\/div><input type='hidden' id='questionType6' value='radio' class=''><\/div><div class='watu-question' id='question-7'><div class='question-content'><p><span class='watu_num'>7. <\/span>The art of recording Business transaction so that financial positions of an undertaking and its relationship to both its proprietors and outside persons are duly communicated is called.<\/p>\n<\/div><input type='hidden' name='question_id[]' value='44' \/><div class='watu-questions-wrap'><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='139' \/><div class='watu-question-choice'><input type='radio' name='answer-44[]' id='answer-id-139' class='answer answer-7  answerof-44' value='139' \/>&nbsp;<label for='answer-id-139' id='answer-label-139' class='answer label-7'><span class='answer'>Accountancy<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='140' \/><div class='watu-question-choice'><input type='radio' name='answer-44[]' id='answer-id-140' class='answer answer-7  answerof-44' value='140' \/>&nbsp;<label for='answer-id-140' id='answer-label-140' class='answer label-7'><span class='answer'>Accounting<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='141' \/><div class='watu-question-choice'><input type='radio' name='answer-44[]' id='answer-id-141' class='answer answer-7  answerof-44' value='141' \/>&nbsp;<label for='answer-id-141' id='answer-label-141' class='answer label-7'><span class='answer'>Double Entry<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='142' \/><div class='watu-question-choice'><input type='radio' name='answer-44[]' id='answer-id-142' class='answer answer-7  answerof-44' value='142' \/>&nbsp;<label for='answer-id-142' id='answer-label-142' class='answer label-7'><span class='answer'>Book keeping<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='143' \/><div class='watu-question-choice'><input type='radio' name='answer-44[]' id='answer-id-143' class='answer answer-7  answerof-44' value='143' \/>&nbsp;<label for='answer-id-143' id='answer-label-143' class='answer label-7'><span class='answer'>Capital<\/span><\/label><\/div>\n<\/div><input type='hidden' id='questionType7' value='radio' class='required'><\/div><div class='watu-question' id='question-8'><div class='question-content'><p><span class='watu_num'>8. <\/span>Uncle Charles transfer his pickup van valued N117,675 to his business<\/p>\n<\/div><input type='hidden' name='question_id[]' value='50' \/><div class='watu-questions-wrap'><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='169' \/><div class='watu-question-choice'><input type='radio' name='answer-50[]' id='answer-id-169' class='answer answer-8  answerof-50' value='169' \/>&nbsp;<label for='answer-id-169' id='answer-label-169' class='answer label-8'><span class='answer'>Debit motor vehicle account N117,765, Credit capital Dudu\u2019 account N117,675<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='170' \/><div class='watu-question-choice'><input type='radio' name='answer-50[]' id='answer-id-170' class='answer answer-8  answerof-50' value='170' \/>&nbsp;<label for='answer-id-170' id='answer-label-170' class='answer label-8'><span class='answer'>Debit motor vehicle account N117,765, Credit cash account<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='171' \/><div class='watu-question-choice'><input type='radio' name='answer-50[]' id='answer-id-171' class='answer answer-8  answerof-50' value='171' \/>&nbsp;<label for='answer-id-171' id='answer-label-171' class='answer label-8'><span class='answer'>Debit motor vehicle account N117,765 Credit capital account N117,675<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='172' \/><div class='watu-question-choice'><input type='radio' name='answer-50[]' id='answer-id-172' class='answer answer-8  answerof-50' value='172' \/>&nbsp;<label for='answer-id-172' id='answer-label-172' class='answer label-8'><span class='answer'>Debit Asset account N117675, Credit Bank account N117,675<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='173' \/><div class='watu-question-choice'><input type='radio' name='answer-50[]' id='answer-id-173' class='answer answer-8  answerof-50' value='173' \/>&nbsp;<label for='answer-id-173' id='answer-label-173' class='answer label-8'><span class='answer'>None of the above<\/span><\/label><\/div>\n<\/div><input type='hidden' id='questionType8' value='radio' class='required'><\/div><div class='watu-question' id='question-9'><div class='question-content'><p><span class='watu_num'>9. <\/span>The purchase of a motor vehicle N2m is debited into a motor vehicle repairs account. This error is<\/p>\n<\/div><input type='hidden' name='question_id[]' value='46' \/><div class='watu-questions-wrap'><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='149' \/><div class='watu-question-choice'><input type='radio' name='answer-46[]' id='answer-id-149' class='answer answer-9  answerof-46' value='149' \/>&nbsp;<label for='answer-id-149' id='answer-label-149' class='answer label-9'><span class='answer'>Error of Commission<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='150' \/><div class='watu-question-choice'><input type='radio' name='answer-46[]' id='answer-id-150' class='answer answer-9  answerof-46' value='150' \/>&nbsp;<label for='answer-id-150' id='answer-label-150' class='answer label-9'><span class='answer'>Error of Principle<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='151' \/><div class='watu-question-choice'><input type='radio' name='answer-46[]' id='answer-id-151' class='answer answer-9  answerof-46' value='151' \/>&nbsp;<label for='answer-id-151' id='answer-label-151' class='answer label-9'><span class='answer'>Complete reversal of entries<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='152' \/><div class='watu-question-choice'><input type='radio' name='answer-46[]' id='answer-id-152' class='answer answer-9  answerof-46' value='152' \/>&nbsp;<label for='answer-id-152' id='answer-label-152' class='answer label-9'><span class='answer'>Transportation error<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='153' \/><div class='watu-question-choice'><input type='radio' name='answer-46[]' id='answer-id-153' class='answer answer-9  answerof-46' value='153' \/>&nbsp;<label for='answer-id-153' id='answer-label-153' class='answer label-9'><span class='answer'>Error of Omission<\/span><\/label><\/div>\n<\/div><input type='hidden' id='questionType9' value='radio' class='required'><\/div><div class='watu-question' id='question-10'><div class='question-content'><p><span class='watu_num'>10. <\/span>The collection of the balance in all the ledger account in one statement is referred to as<\/p>\n<\/div><input type='hidden' name='question_id[]' value='51' \/><div class='watu-questions-wrap'><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='174' \/><div class='watu-question-choice'><input type='radio' name='answer-51[]' id='answer-id-174' class='answer answer-10  answerof-51' value='174' \/>&nbsp;<label for='answer-id-174' id='answer-label-174' class='answer label-10'><span class='answer'>The final account<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='175' \/><div class='watu-question-choice'><input type='radio' name='answer-51[]' id='answer-id-175' class='answer answer-10  answerof-51' value='175' \/>&nbsp;<label for='answer-id-175' id='answer-label-175' class='answer label-10'><span class='answer'>The balance sheet<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='176' \/><div class='watu-question-choice'><input type='radio' name='answer-51[]' id='answer-id-176' class='answer answer-10  answerof-51' value='176' \/>&nbsp;<label for='answer-id-176' id='answer-label-176' class='answer label-10'><span class='answer'>The trial balance<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='177' \/><div class='watu-question-choice'><input type='radio' name='answer-51[]' id='answer-id-177' class='answer answer-10  answerof-51' value='177' \/>&nbsp;<label for='answer-id-177' id='answer-label-177' class='answer label-10'><span class='answer'>The profit and loss account<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='178' \/><div class='watu-question-choice'><input 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