Practice Key Accounting Concepts (6.2) - Accounting Concepts - ICSE 11 Accountancy
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Key Accounting Concepts

Practice - Key Accounting Concepts

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Practice Questions

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Question 1 Easy

What does the Business Entity Concept entail?

💡 Hint: Think about financial statements.

Question 2 Easy

Name one financial transaction that cannot be measured in monetary terms.

💡 Hint: Think about emotions or status.

4 more questions available

Interactive Quizzes

Quick quizzes to reinforce your learning

Question 1

What does the Business Entity Concept ensure?

Assets can be used for personal purposes.
Business transactions are recorded with personal transactions.
Business transactions are recorded separately from owners' personal transactions.

💡 Hint: Think about what should be included in financial statements.

Question 2

True or False: The Going Concern Concept assumes that a business will not continue forever.

True
False

💡 Hint: What does this concept imply about the business's future?

2 more questions available

Challenge Problems

Push your limits with advanced challenges

Challenge 1 Hard

If a business owner took out a loan in the company's name to fund a personal vacation, how would this violate the Business Entity Concept? What implications does it have for financial reporting?

💡 Hint: Consider how this affects clarity in reporting.

Challenge 2 Hard

Discuss the implications of the Accrual Concept for a company that reports revenue closely, perhaps prematurely. How can this mislead investors?

💡 Hint: What happens when expectations do not match reality?

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