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Old April 2nd, 2016, 07:11 PM
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Default UGC Net Mock Test Online Commerce

Hello sir I am looking online for the CBSE UGC NET-JRF: Commerce MCQs (Practice Test ) so can you please provide me the model question paper for Practice
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Old April 3rd, 2016, 09:54 AM
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Default Re: UGC Net Mock Test Online Commerce

Here is the CBSE UGC NET-JRF: Commerce MCQs (Practice Test )

1-Which one of the following is an ingredient of the entity convention of accounting?

The owner of a unit and the unit itself is one and the same
The owner and the unit are treated separately
No separate accounts for the unit is required
The unit is a private affair of the owner, hence no accounting is required

2-Which one of the following accounting equations is correct?

Assets = Owner's Equity
Assets = Liabilities + Owner's Equity
Assets = Liabilities-Owner's Equity
Assets + Liabilities = Owner's Equity


3-Which one of the following will lead to understate merit of net profit?

Amortization of Fictitious Assets
Treating capital expenditure as revenue expenditure
Treating revenue expenditure as capital expenditure
Creation of general reserve


4- After the construction of their new factory building M/s XYZ Co. Shifted to it. During this process Rs. 20, 000 were s1d on pulling down the old structure and Rs. 2, 000 were spent on shifting the stocks to new building. These expenditures are to be classified as

Capital expenditure
Revenue expenditure
Capital and Revenue expenditure respectively
Deferred Revenue expenditure





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