291. For comparison, financial statement required for:
A. One year
B. Alleast two year
C. Three year
D. Four year

292. The fund flow statement the term ‘fund’ means :
A. Cash
B. Current liabilities
C. Current liabilities
D. Current liabilities -current assets

293. The statements generally included in financial records are:
A. Income statement
B. Balance sheet
C. Income statement and balance Sheet
D. Cash transaction

294. Direct expenses concerned with bussiness are transferred to:
A. Balance sheet
B. Traial balance
C. Trading account
D. Profit and loos account

295. Indirect expenses relating relating of the bussiness are transferred to:
A. Trading account
B. Profit and loss account
C. Journal proper
D. Balance sheet

296. salaries outstanding given in the trial balance is recorded in the:
A. Trading account
B. Balance sheet
C. P/L account
D. None of the above

297. The balance sheet does not contain :
A. Normal account
B. Real account
C. Sales book
D. Cash book

298. Granulation purchased on credit will be recorded in :
A. Purchases book
B. Journal proper
C. Sales book
D. Cash book

299. Cash sales are recorded in:
A. Cash book
B. Sales book
C. Journal proper
D. None of the above

300. A customer,s cheque returned dishonoured is recorded in:
A. Return Inwaed book
B. Bills receivable book
C. Journal proper
D. Cash book

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