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Chapter 20 of 28
Practice Quiz

Final Accounts with Adjustments

ICSE · Class 11 · Accountancy

Practice quiz for Final Accounts with Adjustments — ICSE Class 11 Accountancy. MCQs and questions with answers to test your preparation.

57 questions40 flashcards5 concepts

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Quick Quiz: Final Accounts with Adjustments

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1

A merchant has opening stock of ₹45,000, purchases less returns of ₹3,34,000, direct expenses of ₹15,600, and closing stock of ₹51,700. What is the cost of goods sold?

2

A business has debtors of ₹50,300, bad debts of ₹600, old provision for doubtful debts of ₹1,000, and the new provision is 2.5% on debtors after deducting further bad debts of ₹300. What is the amount of provision for doubtful debts to be debited to Profit and Loss Account?

3

A manager is entitled to a commission of 10% on net profit after charging such commission. If net profit before commission is ₹57,800, what is the manager's commission?

4

A trader has interest on loan of ₹1,350 in the trial balance and an outstanding interest adjustment of ₹450. What total amount should appear on the debit side of the Profit and Loss Account?

57 Questions·
multiple choicetrue falsemultiple correct

Sample Questions

1multiple choice
3 marks

A business has goods destroyed by fire worth ₹6,000, insurance claim admitted of ₹4,000, and the loss is not fully covered. What amount is shown as loss in the Profit and Loss Account?

Show answer

₹2,000

Loss by fire = 6,000. Claim admitted = 4,000 and shown as an asset. The uncovered loss is 6,000 - 4,000 = 2,000, which is charged to Profit and Loss Account. The correct answer is ₹2,000.

2multiple choice
3 marks

A trader has closing stock of ₹30,000 and net realisable value of ₹25,000 for the same goods. At what value should the closing stock be shown?

Show answer

₹25,000

Closing stock is valued at cost price or net realisable value, whichever is less. Since NRV is lower, the stock is shown at ₹25,000. The correct answer is ₹25,000.

3multiple choice
3 marks

A business has Input GST of ₹1,30,000 and Output GST of ₹1,70,000 for CGST, and the same amounts for SGST. What amount will be shown as GST payable for each tax component?

Show answer

₹40,000 each for CGST and SGST

For each component, Output GST 1,70,000 exceeds Input GST 1,30,000 by 40,000. So GST payable is ₹40,000 for CGST and ₹40,000 for SGST. The correct answer is ₹40,000 each for CGST and SGST.

4multiple choice
3 marks

A business has outstanding wages of ₹2,000, wages paid of ₹10,000, and wages are exempt from GST. What amount is added to wages in the Trading Account?

Show answer

₹12,000

Outstanding wages are added to wages. Since wages are exempt from GST, only the wages amount is considered. Total wages in Trading Account = 10,000 + 2,000 = 12,000. The correct answer is ₹12,000.

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Frequently Asked Questions

What are the important topics in Final Accounts with Adjustments for ICSE Class 11 Accountancy?
Final Accounts with Adjustments covers several key topics that are frequently asked in ICSE Class 11 board exams. Focus on the core concepts listed on this page and practise related questions to build confidence.
How to score full marks in Final Accounts with Adjustments — ICSE Class 11 Accountancy?
Understand the core concepts first, then work through the 57 practice questions available for this chapter. Revise formulas and definitions regularly, and use flashcards for quick recall before the exam.

Sources & Official References

Content is aligned to the official syllabus. Refer to the board website for the latest curriculum.

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