SPSC Commercial Tax Inspector Question Paper 2021 Download Free PDF
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SPSC Commercial Tax Inspector Question Paper 2021 Download PDF
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1. Which of the following is not a current liability?
A) Bank Overdraft
B) Bills Payable
C) Outstanding Expenses
D) Equity Share Capital
2. Contingent Liability is shown owing to the
A) Convention of conservatism
B) Convention of materiality
C) Convention of full disclosure
D) Dual aspect concept
3. Revenue is generally recognized as being earned at the point of time when
A) Production is completed
B) Sales is effected
C) Cash is received
D) Unproductive assets are sold off
4. The method of inventory valuation most widely used in Accounting is
A) Cost price
B) Market price
C) The higher of cost or market price
D) The lower of cost or market price
5. Loss on issue of debentures is treated as—
A) Intangible Asset
B) Current Asset
C) Current Liability
D) Miscellaneous Expenditure