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CBSE - Class 11 > Accountancy > Theory Base of Accounting Worksheets

Free CBSE - Class 11 Accountancy - Theory Base of Accounting worksheets

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1.
The primary qualities that make accounting information useful for decision-making are :
1. Relevance and freedom from bias 2. Reliability and comparability 3. Comparability and consistency 4. None of the above
2.
Fill in the correct word: Recognition of expenses in the same period as associated revenues is called _______________concept.
3.
Fill in the correct word: The accounting concept that refers to the tendency of accountants to resolve uncertainty and doubt in favour of understating assets and revenues and overstating liabilities and expenses is known as _______________.
4.
Fill in the correct word: Revenue is generally recongnised at the point of sale denotes the concept of _______________.
5.
Fill in the correct word: The _______________concept requires that the same accounting method should be used from one accounting period to the next.
6.
Fill in the correct word: The_______________concept requires that accounting transaction should be free from the bias of accountants and others.
7.
A customer has filed a suit against a trader who has supplied poor quality goods to him. It is known that the court judgment will be in favour of the customer and the trader will be required to pay the damages. However, the amount of legal damages is not known with certainity. The accounting year has already been ended and the books are now finalised to ascertain true profit or loss. The accountant of the trader has advised him not to consider the expected loss on account of payment of legal damages because the amount is not certain and the final judgment of the court is not yet out. Do you think the accountant is right in his approach.
8.
State how the GST rates will be applicable if \(CGST\) is 9%, \(SGST\) is 9% and \(IGST\) 18% in each of the following situations: Dealer B sell goods to Sunita in Gujarat worth ₹ 30,000.
9.
What is the money measurement concept? Which one factor can make it difficult to compare the monetary values of one year with the monetary values of another year?
10.
Why is it necessary for accountants to assume that business entity will remain a going concern?
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Chapters in CBSE - Class 11 Accountancy

Bank Reconciliation Statement Worksheet Bills of Exchange Worksheet Depreciation, Provisions and Reserves Worksheet Financial Statements – I Worksheet Financial Statements – II Worksheet Introduction to Accounting Worksheet Recording of Transactions – I Worksheet Recording of Transactions – II Worksheet Trial Balance and Rectification of Errors Worksheet Unit 1-Financial Accounting(Part A)Theoretical Framework Worksheet

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