PPSC Past Papers MCQs

PPSC ACCOUNTS OFFICER (BS 16) FINANCE DEPARTMENT 2011 — 69 MCQs (Page 1 of 7)

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Pakistan shares longest border with

A. Iran
B. India
C. Afghanistan
D. China

Accounting equation is defined as

A. Assets = liabilities + owners’ equity
B. Liabilities = short term liabilities + current assets
C. Liabilities = fixed assets – current assets d. none of these

Current assets include

A. Debtors
B. Stocks
C. Patents
D. Both a and b

Home trade does not involve:

A. Whole seller
B. Retailer
C. Producer
D. Importer

An unauthorized contract between a purported agent and a third party that is not ratified by the “principal” is binding on the

A. “agent” only.
B. “principal” only
C. Both on the agent and the principle.
D. None of the above

The liabilities of a partnership may include

A. Amounts owed to partners for their capital contributions
B. Loans to the partnership
C. Amount that a partner may owe to another partner
D. Both ‘a’ and ‘b’

The maximum number of partners in a partnership under Pakistani law is:

A. 10
B. 15
C. 20
D. 25

Loss of goods by fire should be credited to

A. Loss of goods by fire in account
B. Sales account
C. Purchases account
D. Bad debts account

In the accounting cycle

A. Books are closed before making financial statements
B. Closing entries are made before the adjusting entries
C. Adjusting entries are made before financial statements are made
D. None of the above

How many members are in FATF?

A. 32
B. 35
C. 49
D. None of above

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