Goa PSC Commercial Tax Officer Question Paper 2021 Download Free PDF
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Goa PSC Commercial Tax Officer Question Paper 2021 Download PDF
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Q1 : The Current Ratio of a company is 2:1. Which of the following transactions would improve the ratio?
(a) Purchase of a fixed asset on credit
(b) Cash received from debtors
(c) Sale of office furniture for cash
(d) Purchase of stock-in-trade for cash
Q2 : The current sales price of product of T Ltd. is Rs.180 per unit. Variable costs are expected to increase from Rs.140 to Rs.150 per unit. Fixed costs of Rs.6,00,000 will not change. Which of the following is the number of additional sales units required in order to maintain the existing operating income of Rs.7,20,000?
(a) 10,000 units
(b) 8,800 units
(c) 8,000 units
(d) 11,000 units
Q3 : According to which of the following Accounting Concepts Consolidated Financial Statements are prepared when a parent-subsidiary relationship exists?
(a) Going concern
(b) Business entity
Q4 : Which of the following inventory valuation methods shows higher profits during the period of rising prices?
(a) First-In-First-Out Method
(b) Last-In-First-Out Method
(c) Weighted Average Cost Method
(d) Simple Average Cost Method
Q5 : Which of the following is a formula for calculation of the danger Level of Inventory?
(a) Average consumption x Lead time to get urgent supplies
(b) Normal consumption x Lead time to get urgent supplies
(c) Maximum consumption x Lead time to get urgent supplies
(d) Minimum consumption x Lead time to get urgent supplies