121. There are 2 types of income statement a/c, they are

a) Revenue and capital a/c

b) Contingency and capital a/c

c) Assets and liability a/c

d) Revenue and expense a/c

Answer: d) Revenue and expense a/c

122. At the end of fiscal year balances of the revenue a/c will be subtracted from the balances of the expense account to get the profit or loss

a) True

b) False

Answer: a) True

123. In the Chart of accounts (COA), which level consist of several a/c groups for accounts of different types

a) Level 1

b) Level 2

c) Level 5

d) All of the above

Answer: a) Level 1

124. How many levels are there in the chart of accounts?

a) 7

b) 5

c) 4

d) 3

Answer: b) 5

125. Level 2-4 consist of active or titles accounts

a) True

b) False

Answer: a) True

126. Which level contains active accounts only?

a) Level 1

b) Level 2

c) Level 5

d) All of the above

Answer: c) Level 5

127. The system displays the group cabinet’s a/c, i.e.  Level 1 in

a) Black with grey background

b) Blue

c) Black with blue background

d) Blue with black background

Answer: c) Black with blue background

128. The system displays level 2-4 in

a) Black with grey background

b) Blue

c) Black with blue background

d) Blue with black background

Answer: b) Blue

129. The system displays level 5 in

a) Black

b) Blue

c) Green

d) Grey

Answer: a) Black

130. Accounts that you have entered in G/L a/c determination (primary a/c) are displayed in

a) Black with grey background

b) Blue

c) Green

d) Grey

Answer: c) Green

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