Which is the last step of accounting as a process of information?

Q3.Which is the last step of accounting as a process of information?

(1) Preparation of summaries in the form of financial statements
(2) Recording of data in the books of accounts
(3) Analysis and interpretation of information
(4) Communication of information

Answer

Communication of information

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Q4.Use of common unit of measurement and common format of reporting promotes

(1) Understandability
(2) Comparability
(3) Reliability
(4) Relevance

Answer

Comparability

Q5.The process of recording, classifying and summarizing all business transactions in order to know the financial result is called –

(1)Accounting
(2) Book – keeping
(3) None of these.
(4) Journalizing

Answer

Accounting

Q6.The person, firm or institution who does not pay the price in cash for the goods purchased or the services received is called-

(1) Proprietor
(2) Creditor
(3)None of these.
(4) Debtor

Answer

Debtor

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