Practice Matching Concept (6.2.6) - Accounting Concepts - ICSE 11 Accountancy
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Matching Concept

Practice - Matching Concept

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Practice Questions

Test your understanding with targeted questions

Question 1 Easy

What does the matching concept signify?

💡 Hint: Think about how expenses and revenues relate.

Question 2 Easy

Why is it important to match expenses with revenues?

💡 Hint: Consider the implications of accuracy in financial reporting.

4 more questions available

Interactive Quizzes

Quick quizzes to reinforce your learning

Question 1

What does the matching concept require?

Record expenses when paid
Match expenses with revenues
Ignore unrelated expenses

💡 Hint: Think about how financial transactions are connected.

Question 2

True or False: The matching concept can lead to misstated financial statements.

True
False

💡 Hint: Consider the risks of inaccurate calculations.

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Challenge Problems

Push your limits with advanced challenges

Challenge 1 Hard

A company manufactures furniture. In March, it incurs costs of ₹50,000 for raw materials and earns ₹100,000 from sales in April. How should the matching concept apply?

💡 Hint: Align costs with the period in which the sales are recorded.

Challenge 2 Hard

A retail store runs a promotional campaign during the holiday season, incurring ₹20,000 in costs in November but only generating related sales of ₹35,000 in December. How does this demonstrate the matching concept?

💡 Hint: Focus on the timing of expense recognition relative to revenue realization.

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