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Accounting and Finance Questions and Answers

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Accounting and Finance Questions and Answers are two closely related fields that play a critical role in managing the financial aspects of businesses and organizations. Accounting involves systematically recording, summarizing, and reporting financial transactions, while Finance focuses on managing money, investments, and financial planning. These disciplines are essential for decision-making, resource allocation, and ensuring the financial health of an entity. Here, we provide a series of short questions and answers to help you understand critical concepts in Accounting and Finance.

Accounting and Finance Questions 

In this article Accounting and Finance Questions and Answers, I am sharing the Accounting and Finance Questions and Answers related to Economics GK, Indian Economy under General Knowledge section for upcoming competitive exams.

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Accounting and Finance Questions and Answers

Q :  

While computing National Income estimates, which of the following is required to be observed?

(A) The value of exports to be added and the value of imports to be subtracted

(B) The value of exports to be subtracted and the value of imports to be added

(C) The value of both exports and imports to be added

(D) Thevalue of both exports and imports to be subtracted

Correct Answer : A
Explanation :

National Income of a country can be defined as the total market value of all final goods and services produced in the economy in a year. In expenditure method, the National Income is measured by adding up the four flows, - namely C, I, G, X and M.

Thus, Y = C+1+G + (X-M) + (X- M) Where,

C = Total consumption expenditure

I = Total investment expenditure

G = Total government expenditure

X = Export,

M = Import


Q :  

Which one of the following is not included while estimating National Income through income method?

(A) Rent

(B) Mixed Income

(C) Pension

(D) Undistributed Profits

Correct Answer : D
Explanation :

Income method measures National Income from the side of payments made to the primary factor of production for their productive services in an accounting year.

The components of factor income are (i) Employee’s Compensation, (ii) Profit, (iii) Rent, (iv) Interest, (v) Mixed income and (vi) Royalty.

Profit, rent, interest and other mixed income are jointly known as operating surplus.


Q :  

Which of the following is deducted from NNP to arrive at NI?

(A) Indirect tax

(B) Capital consumption allowance

(C) Subsidy

(D) Interest

Correct Answer : A
Explanation :

The difference between Gross National Product and Depreciation is called Net National Product (NNP). NNP at factor cost is the net output evaluated at factor prices. It includes income earned by factor of production through participation in the production process, such as wages and salaries, rents, profits etc.

It is also called National Income. NNPFC = NNPmp – Indirect taxes

+ Subsidies = National Income. But now NNPMP is National Income


Q :  

Which one of the following is the most appropriate reason for inequalities in income?

(A) Racial factors

(B) Lack of opportunities

(C) Inheritance from family environment

(D) Differences in ability

Correct Answer : B
Explanation :

In India, on the one hand, Per Capita Income is low and on the other hand, there is large inequality in the distribution of wealth and income, according to Human Development Reports. Lack of opportunity means that its most valuable assets its people is not being fully used. It is appropriate reason of income gap.


Q :  

Per Capita Income is equal to–

(A) National Income/Total population of the country

(B) National Income + Population

(C) National Income - Population

(D) National Income x Population

Correct Answer : A
Explanation :

The average income of the people of a country in a particular year is called Per Capita Income for that year. So, it is National Income divided by population.

Per Capita Income

= National Income/Total population of the country

Though Per Capita Income is more reliable than GNP for many particular purpose.


Q :  

National Income is also called as–

(A) GNP at factor cost

(B) GNP at market price

(C) NNP at factor cost

(D) NNP at market price

Correct Answer : D
Explanation :

Initially NNPFC was known as National Income but Now NNPMP is known as National Income.


Q :  

Which one of the following is not a method of measurement of National Income?

(A) Value Added Method

(B) Income Method

(C) Investment Method

(D) Expenditure Method

Correct Answer : C
Explanation :

There are only three methods are using for calculating of national income i.e., value added method, income method and expenditure method.


Q :  

Gross Profit means–

(A) Total investment over total savings

(B) Changes in methods of production

(C) Changes in the form of business organisation

(D) Total receipts over total expenditure.

Correct Answer : D
Explanation :

Gross profit = Net sales (total receipts) - Cost of goods  sold (total expenditure)

In other words it is the total receipt over total cost.


Q :  

Which of the following would not constitute an economic activity in Economics?

(A) A teacher teaching students in his college

(B) A teacher teaching students in a coaching institute

(C) A teacher teaching his own daughter at home

(D) A teacher teaching students under Sarva Shiksha Abhiyan Scheme

Correct Answer : C
Explanation :

A teacher who is teaching his own daughter is not a part of economic activity as the imputed value of such activities can not be calculated.


Q :  

Income and consumption are–

(A) Inversely Related

(B) Directly Related

(C) Partially Related

(D) Unrelated

Correct Answer : B
Explanation :
Consumption and income are directly or positively  related. An increase in income results in increase in consumption  and vice-versa.



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