21. Employee salary details are shown in-
a.
b.
c.
d. Payroll

Option “D” is correct.
Employee salary details are shown in Payroll.
22. Salary comes under ________ Head.
a.
b.
c.
d.

Option “C” is correct.
Salary Account is generally indirect expense because it cannot be conveniently allocated to a particular product.
23. Vouchers can be displayed in-
a.
b.
c.
d. Ledger

Option “B” is correct.
Vouchers can be displayed in Day book.
24. Professionals usually maintain accounts as-
a.
b.
c.
d.

Option “B” is correct.
Accounts Only: To maintain only the financial accounts of the company. Inventory (stock) management is not involved in it.
Account with Inventory: This is the default option, which allows maintaining both the financial account of the company as well as the inventory of the company.

Professionals usually does not have inventory so they maintain accounts as Accounts Only in Tally.
25. A company can be deleted only in-
a. Display
b. Alter
c. Delete
d. Create

Option “B” is correct.
Process to delete a company in Tally: 1) Load the company you want to delete. 2) From the gateway of Tally Press Alt + F3 Shortcut key of click on Alt+F3 Company info. 3) In the company info menu select Alter menu, now you are in company alteration screen. 4) Now press Alt+D Shortcut Key 5) First confirmation message ‘Delete’ will be asked by Tally 6) Click on Yes and Press enter or press Y from your Key board. 7) Second confirmation message will be asked ‘Are you sure’. 8) Repeat the previous action Click on Yes 9) The company will have deleted.
26. Which of the following is not a disadvantage of introducing computerized accounting system
a.
b.
c.
d.

Option “C” is correct.
Saving made on labour cost is an advantage of introducing computerized accounting system.
27. Transfer from main cash to petty cash you require to pass ________
a.
b. Payment
c. Contra
d. Receipt

Option “C” is correct.
As per the Accounting Principles, a Contra entry is a transaction involving transfer of cash between one Bank / Cash account to another Bank / Cash account, Cash Deposit / Withdrawals into/from Bank.
Contra voucher type is used in tally to transfer amount from one bank to another.
Go to Gateway of Tally > Accounting Vouchers > Select F4: Contra from the Button Bar or press F4 .
28. Income tax number of the company will appear in which report?
a.
b.
c.
d.

Option “D” is correct.
Income tax number of the company will appear most of reports of Tally e.g. Cash/bank book, Profit and loss A/c, Balance Sheet, Reminder letter, Party Ledger etc
29. Patent account falls under-
a. Investments
b. Liabilities
c.
d.

Option “D” is correct.
A patent is an amortizable, intangible asset that grants a business the sole right to manufacture and sell an invention. An intangible asset is a useful resource without any physical presence. The assets such as trademarks, copyrights, patents, goodwill etc are intangible assets.
30.
Drawings account is to be created by linking with-
a. Capital
b.
c.
d. Drawings

Option “A” is correct.
Drawing Account ledger is generally created in the Capital Account group in the Ledger creation screen. So, the Drawings will automatically deducted from the Capital Account in the Balance Sheet.
Pages: 1 2 3 4 5 6 7

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