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Financial Accounting MCQ || bcapoint.com Tribhuvan University Faculty of Humanities and social sciences OFFICE OF THE DEAN 2021 Bachelor in Computer Application Full Marks:60 Course: Financial Accounting Pass Mark:24 Course Code No: CAAC152 Time: 3hrs Semester : II Center: Symbol No: Group A Attempt all the questions. Circle (0) the correct answer i) What is the meaning of business entity concept? a) Business and business man are different b) The account is prepared only of monetary transaction c) A business is running for a long time d) Accounts of business organization maintain in cost of realization ii) Journal is known as...... a) Book of prime entry b) Subdivision of journal c) Principal book of account d) Book of daily recording iii) The objective of preparing the trading account is a) To help locate accounting error b) To determine gross profit c) To find out the net profit d)To show the arithmetical accuracy of book of account. iv) The golden rule of nominal account is ...... a) Debit the receiver credit the giver. b) Debit all the income and gain credit all the expenses and losses. c) Debit what comes in credit what goes out. d) Debit all the expenses and losses and credit all the income and gain.

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