Practice Consistency Concept (6.2.8) - Accounting Concepts - ICSE 11 Accountancy
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Consistency Concept

Practice - Consistency Concept

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Practice Questions

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Question 1 Easy

Define the consistency concept in accounting.

💡 Hint: Think about how financial statements need to maintain uniformity.

Question 2 Easy

Why is consistency important for financial reporting?

💡 Hint: Consider how comparisons are made in finance.

4 more questions available

Interactive Quizzes

Quick quizzes to reinforce your learning

Question 1

What is the main principle of the consistency concept?

Use different accounting methods
Use the same accounting methods over periods
Change methods without disclosure

💡 Hint: Think about why uniform methods make evaluations easier.

Question 2

True or False: The principle of consistency allows businesses to change accounting practices at any time without disclosure.

True
False

💡 Hint: Recall the importance of communication in accounting.

1 more question available

Challenge Problems

Push your limits with advanced challenges

Challenge 1 Hard

Analyze the financial implications of changing a depreciation method from straight-line to declining-balance. Discuss the potential effects on net income and stakeholders.

💡 Hint: Evaluate both short-term and long-term effects.

Challenge 2 Hard

Evaluate how a company’s frequent method changes in its financial reports may lead to regulatory scrutiny. Discuss consequences.

💡 Hint: Consider the role of regulatory bodies in ensuring accounting integrity.

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