Accounting Concepts online Test

When preparing the financial statements of an entity ,the going concern concept should be applied only if the entity concerned.......................


The entity concept means that :


The effect of the accrual concept is that :


The accruals concept;


An accounting period is:


The effect of the purdence concept is that:


The consistency concept means that:


Which of the follwing accounting concept is sometimes referred to as the matching concept?


A company decides to change from the reducing balance method of depreciation to straight line method. Which accounting concept does this proposal contravence?


The capitalisation of development costs is an example of the convention of:


A paper- weight of 5$ is expected to be used for a period of more than one year, but it is not treated as a fixed asset under the concept of:


The cost of a 7$ pen-holder is treated as an expense for the year in which cost is incurred even though it would still be in use for more than one accounting period.This is an example of:


Business do not record employees commitment as an asset even though it benefits the organistaion.Which accounting concept applies?


Depriciation on fixed assets is charged under which of the following concepts


Writing off debtors as bad debts is most closely related to which of the following concept:


Equipment bought for an exceptionally low price and was entered in the asset account at that price even though it was worth more , of which concept this is an example:


To record stock at lower cost or net realizable value is an example of:


What is the meaning of the money measurement concept?


Which item may be included in a balance sheet at more than historical cost?


Most assets are valued using the going concern concept.Which asset is not valued using this concept?






















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Accounting  GCSE  CBSE  O level

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ADIL SHAMIM
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