Depreciation, Provisions and Reserves
Nagaland Board · Class 11 · Accountancy
Most important questions from Depreciation, Provisions and Reserves for Nagaland Board Class 11 Accountancy board exam 2026. MCQs, short answer, and long answer questions with marks.
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Sample Questions
What distinguishes a reserve from a provision?
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Reserves are created from profits
Reserves are appropriations of profits created to strengthen the financial position of a business, while provisions are charges against current profits.
What causes depreciation?
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Use, passage of time, and obsolescence
Depreciation occurs due to multiple factors including physical usage, time passage, and technological or market obsolescence.
What is the main difference between revenue and capital reserves?
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Revenue reserves are created from normal business profits
Revenue reserves are created from profits arising from normal business operations, while capital reserves come from non-operational sources like asset sales.
What is the primary purpose of a general reserve?
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To strengthen the financial position of the business
General reserves are created to improve the overall financial strength and flexibility of a business without a specific predetermined purpose.
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