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s(e,t){s.__super__.constructor.call(this)}return n.Extend(s,n.Observable),s.prototype.current=function(e){throw new Error("The `current` method must be defined in child classes.")},s.prototype.query=function(e,t){throw new Error("The `query` method must be defined in child classes.")},s.prototype.bind=function(e,t){},s.prototype.destroy=function(){},s.prototype.generateResultId=function(e,t){e=e.id+"-result-";return e+=n.generateChars(4),null!=t.id?e+="-"+t.id.toString():e+="-"+n.generateChars(4),e},s}),u.define("select2/data/select",["./base","../utils","jquery"],function(e,a,l){function n(e,t){this.$element=e,this.options=t,n.__super__.constructor.call(this)}return a.Extend(n,e),n.prototype.current=function(e){var t=this;e(Array.prototype.map.call(this.$element[0].querySelectorAll(":checked"),function(e){return t.item(l(e))}))},n.prototype.select=function(i){var e,r=this;if(i.selected=!0,null!=i.element&&"option"===i.element.tagName.toLowerCase())return i.element.selected=!0,void this.$element.trigger("input").trigger("change");this.$element.prop("multiple")?this.current(function(e){var t=[];(i=[i]).push.apply(i,e);for(var n=0;n<i.length;n++){var s=i[n].id;-1===t.indexOf(s)&&t.push(s)}r.$element.val(t),r.$element.trigger("input").trigger("change")}):(e=i.id,this.$element.val(e),this.$element.trigger("input").trigger("change"))},n.prototype.unselect=function(i){var r=this;if(this.$element.prop("multiple")){if(i.selected=!1,null!=i.element&&"option"===i.element.tagName.toLowerCase())return i.element.selected=!1,void this.$element.trigger("input").trigger("change");this.current(function(e){for(var t=[],n=0;n<e.length;n++){var s=e[n].id;s!==i.id&&-1===t.indexOf(s)&&t.push(s)}r.$element.val(t),r.$element.trigger("input").trigger("change")})}},n.prototype.bind=function(e,t){var n=this;(this.container=e).on("select",function(e){n.select(e.data)}),e.on("unselect",function(e){n.unselect(e.data)})},n.prototype.destroy=function(){this.$element.find("*").each(function(){a.RemoveData(this)})},n.prototype.query=function(t,e){var n=[],s=this;this.$element.children().each(function(){var e;"option"!==this.tagName.toLowerCase()&&"optgroup"!==this.tagName.toLowerCase()||(e=l(this),e=s.item(e),null!==(e=s.matches(t,e))&&n.push(e))}),e({results:n})},n.prototype.addOptions=function(e){this.$element.append(e)},n.prototype.option=function(e){var t;e.children?(t=document.createElement("optgroup")).label=e.text:void 0!==(t=document.createElement("option")).textContent?t.textContent=e.text:t.innerText=e.text,void 0!==e.id&&(t.value=e.id),e.disabled&&(t.disabled=!0),e.selected&&(t.selected=!0),e.title&&(t.title=e.title);e=this._normalizeItem(e);return e.element=t,a.StoreData(t,"data",e),l(t)},n.prototype.item=function(e){var t={};if(null!=(t=a.GetData(e[0],"data")))return t;var n=e[0];if("option"===n.tagName.toLowerCase())t={id:e.val(),text:e.text(),disabled:e.prop("disabled"),selected:e.prop("selected"),title:e.prop("title")};else if("optgroup"===n.tagName.toLowerCase()){t={text:e.prop("label"),children:[],title:e.prop("title")};for(var s=e.children("option"),i=[],r=0;r<s.length;r++){var o=l(s[r]),o=this.item(o);i.push(o)}t.children=i}return(t=this._normalizeItem(t)).element=e[0],a.StoreData(e[0],"data",t),t},n.prototype._normalizeItem=function(e){e!==Object(e)&&(e={id:e,text:e});return null!=(e=l.extend({},{text:""},e)).id&&(e.id=e.id.toString()),null!=e.text&&(e.text=e.text.toString()),null==e._resultId&&e.id&&null!=this.container&&(e._resultId=this.generateResultId(this.container,e)),l.extend({},{selected:!1,disabled:!1},e)},n.prototype.matches=function(e,t){return this.options.get("matcher")(e,t)},n}),u.define("select2/data/array",["./select","../utils","jquery"],function(e,t,c){function s(e,t){this._dataToConvert=t.get("data")||[],s.__super__.constructor.call(this,e,t)}return t.Extend(s,e),s.prototype.bind=function(e,t){s.__super__.bind.call(this,e,t),this.addOptions(this.convertToOptions(this._dataToConvert))},s.prototype.select=function(n){var e=this.$element.find("option").filter(function(e,t){return t.value==n.id.toString()});0===e.length&&(e=this.option(n),this.addOptions(e)),s.__super__.select.call(this,n)},s.prototype.convertToOptions=function(e){var t=this,n=this.$element.find("option"),s=n.map(function(){return t.item(c(this)).id}).get(),i=[];for(var r=0;r<e.length;r++){var o,a,l=this._normalizeItem(e[r]);0<=s.indexOf(l.id)?(o=n.filter(function(e){return function(){return c(this).val()==e.id}}(l)),a=this.item(o),a=c.extend(!0,{},l,a),a=this.option(a),o.replaceWith(a)):(a=this.option(l),l.children&&(l=this.convertToOptions(l.children),a.append(l)),i.push(a))}return i},s}),u.define("select2/data/ajax",["./array","../utils","jquery"],function(e,t,r){function n(e,t){this.ajaxOptions=this._applyDefaults(t.get("ajax")),null!=this.ajaxOptions.processResults&&(this.processResults=this.ajaxOptions.processResults),n.__super__.constructor.call(this,e,t)}return t.Extend(n,e),n.prototype._applyDefaults=function(e){var t={data:function(e){return r.extend({},e,{q:e.term})},transport:function(e,t,n){e=r.ajax(e);return e.then(t),e.fail(n),e}};return r.extend({},t,e,!0)},n.prototype.processResults=function(e){return e},n.prototype.query=function(t,n){var s=this;null!=this._request&&("function"==typeof this._request.abort&&this._request.abort(),this._request=null);var i=r.extend({type:"GET"},this.ajaxOptions);function e(){var e=i.transport(i,function(e){e=s.processResults(e,t);s.options.get("debug")&&window.console&&console.error&&(e&&e.results&&Array.isArray(e.results)||console.error("Select2: The AJAX results did not return an array in the `results` key of the response.")),n(e)},function(){"status"in e&&(0===e.status||"0"===e.status)||s.trigger("results:message",{message:"errorLoading"})});s._request=e}"function"==typeof i.url&&(i.url=i.url.call(this.$element,t)),"function"==typeof i.data&&(i.data=i.data.call(this.$element,t)),this.ajaxOptions.delay&&null!=t.term?(this._queryTimeout&&window.clearTimeout(this._queryTimeout),this._queryTimeout=window.setTimeout(e,this.ajaxOptions.delay)):e()},n}),u.define("select2/data/tags",["jquery"],function(t){function e(e,t,n){var s=n.get("tags"),i=n.get("createTag");void 0!==i&&(this.createTag=i);i=n.get("insertTag");if(void 0!==i&&(this.insertTag=i),e.call(this,t,n),Array.isArray(s))for(var r=0;r<s.length;r++){var o=s[r],o=this._normalizeItem(o),o=this.option(o);this.$element.append(o)}}return e.prototype.query=function(e,c,u){var d=this;this._removeOldTags(),null!=c.term&&null==c.page?e.call(this,c,function e(t,n){for(var s=t.results,i=0;i<s.length;i++){var r=s[i],o=null!=r.children&&!e({results:r.children},!0);if((r.text||"").toUpperCase()===(c.term||"").toUpperCase()||o)return!n&&(t.data=s,void u(t))}if(n)return!0;var a,l=d.createTag(c);null!=l&&((a=d.option(l)).attr("data-select2-tag","true"),d.addOptions([a]),d.insertTag(s,l)),t.results=s,u(t)}):e.call(this,c,u)},e.prototype.createTag=function(e,t){if(null==t.term)return null;t=t.term.trim();return""===t?null:{id:t,text:t}},e.prototype.insertTag=function(e,t,n){t.unshift(n)},e.prototype._removeOldTags=function(e){this.$element.find("option[data-select2-tag]").each(function(){this.selected||t(this).remove()})},e}),u.define("select2/data/tokenizer",["jquery"],function(c){function e(e,t,n){var s=n.get("tokenizer");void 0!==s&&(this.tokenizer=s),e.call(this,t,n)}return e.prototype.bind=function(e,t,n){e.call(this,t,n),this.$search=t.dropdown.$search||t.selection.$search||n.find(".select2-search__field")},e.prototype.query=function(e,t,n){var s=this;t.term=t.term||"";var i=this.tokenizer(t,this.options,function(e){var t,n=s._normalizeItem(e);s.$element.find("option").filter(function(){return c(this).val()===n.id}).length||((t=s.option(n)).attr("data-select2-tag",!0),s._removeOldTags(),s.addOptions([t])),t=n,s.trigger("select",{data:t})});i.term!==t.term&&(this.$search.length&&(this.$search.val(i.term),this.$search.trigger("focus")),t.term=i.term),e.call(this,t,n)},e.prototype.tokenizer=function(e,t,n,s){for(var i=n.get("tokenSeparators")||[],r=t.term,o=0,a=this.createTag||function(e){return{id:e.term,text:e.term}};o<r.length;){var l=r[o];-1!==i.indexOf(l)?(l=r.substr(0,o),null!=(l=a(c.extend({},t,{term:l})))?(s(l),r=r.substr(o+1)||"",o=0):o++):o++}return{term:r}},e}),u.define("select2/data/minimumInputLength",[],function(){function e(e,t,n){this.minimumInputLength=n.get("minimumInputLength"),e.call(this,t,n)}return e.prototype.query=function(e,t,n){t.term=t.term||"",t.term.length<this.minimumInputLength?this.trigger("results:message",{message:"inputTooShort",args:{minimum:this.minimumInputLength,input:t.term,params:t}}):e.call(this,t,n)},e}),u.define("select2/data/maximumInputLength",[],function(){function e(e,t,n){this.maximumInputLength=n.get("maximumInputLength"),e.call(this,t,n)}return e.prototype.query=function(e,t,n){t.term=t.term||"",0<this.maximumInputLength&&t.term.length>this.maximumInputLength?this.trigger("results:message",{message:"inputTooLong",args:{maximum:this.maximumInputLength,input:t.term,params:t}}):e.call(this,t,n)},e}),u.define("select2/data/maximumSelectionLength",[],function(){function e(e,t,n){this.maximumSelectionLength=n.get("maximumSelectionLength"),e.call(this,t,n)}return e.prototype.bind=function(e,t,n){var s=this;e.call(this,t,n),t.on("select",function(){s._checkIfMaximumSelected()})},e.prototype.query=function(e,t,n){var s=this;this._checkIfMaximumSelected(function(){e.call(s,t,n)})},e.prototype._checkIfMaximumSelected=function(e,t){var n=this;this.current(function(e){e=null!=e?e.length:0;0<n.maximumSelectionLength&&e>=n.maximumSelectionLength?n.trigger("results:message",{message:"maximumSelected",args:{maximum:n.maximumSelectionLength}}):t&&t()})},e}),u.define("select2/dropdown",["jquery","./utils"],function(t,e){function n(e,t){this.$element=e,this.options=t,n.__super__.constructor.call(this)}return e.Extend(n,e.Observable),n.prototype.render=function(){var e=t('<span class="select2-dropdown"><span class="select2-results"></span></span>');return e.attr("dir",this.options.get("dir")),this.$dropdown=e},n.prototype.bind=function(){},n.prototype.position=function(e,t){},n.prototype.destroy=function(){this.$dropdown.remove()},n}),u.define("select2/dropdown/search",["jquery"],function(r){function e(){}return e.prototype.render=function(e){var t=e.call(this),n=this.options.get("translations").get("search"),e=r('<span class="select2-search select2-search--dropdown"><input class="select2-search__field" type="search" tabindex="-1" autocorrect="off" autocapitalize="none" spellcheck="false" role="searchbox" aria-autocomplete="list" /></span>');return this.$searchContainer=e,this.$search=e.find("input"),this.$search.prop("autocomplete",this.options.get("autocomplete")),this.$search.attr("aria-label",n()),t.prepend(e),t},e.prototype.bind=function(e,t,n){var s=this,i=t.id+"-results";e.call(this,t,n),this.$search.on("keydown",function(e){s.trigger("keypress",e),s._keyUpPrevented=e.isDefaultPrevented()}),this.$search.on("input",function(e){r(this).off("keyup")}),this.$search.on("keyup input",function(e){s.handleSearch(e)}),t.on("open",function(){s.$search.attr("tabindex",0),s.$search.attr("aria-controls",i),s.$search.trigger("focus"),window.setTimeout(function(){s.$search.trigger("focus")},0)}),t.on("close",function(){s.$search.attr("tabindex",-1),s.$search.removeAttr("aria-controls"),s.$search.removeAttr("aria-activedescendant"),s.$search.val(""),s.$search.trigger("blur")}),t.on("focus",function(){t.isOpen()||s.$search.trigger("focus")}),t.on("results:all",function(e){null!=e.query.term&&""!==e.query.term||(s.showSearch(e)?s.$searchContainer[0].classList.remove("select2-search--hide"):s.$searchContainer[0].classList.add("select2-search--hide"))}),t.on("results:focus",function(e){e.data._resultId?s.$search.attr("aria-activedescendant",e.data._resultId):s.$search.removeAttr("aria-activedescendant")})},e.prototype.handleSearch=function(e){var t;this._keyUpPrevented||(t=this.$search.val(),this.trigger("query",{term:t})),this._keyUpPrevented=!1},e.prototype.showSearch=function(e,t){return!0},e}),u.define("select2/dropdown/hidePlaceholder",[],function(){function e(e,t,n,s){this.placeholder=this.normalizePlaceholder(n.get("placeholder")),e.call(this,t,n,s)}return e.prototype.append=function(e,t){t.results=this.removePlaceholder(t.results),e.call(this,t)},e.prototype.normalizePlaceholder=function(e,t){return t="string"==typeof t?{id:"",text:t}:t},e.prototype.removePlaceholder=function(e,t){for(var n=t.slice(0),s=t.length-1;0<=s;s--){var i=t[s];this.placeholder.id===i.id&&n.splice(s,1)}return n},e}),u.define("select2/dropdown/infiniteScroll",["jquery"],function(n){function e(e,t,n,s){this.lastParams={},e.call(this,t,n,s),this.$loadingMore=this.createLoadingMore(),this.loading=!1}return e.prototype.append=function(e,t){this.$loadingMore.remove(),this.loading=!1,e.call(this,t),this.showLoadingMore(t)&&(this.$results.append(this.$loadingMore),this.loadMoreIfNeeded())},e.prototype.bind=function(e,t,n){var s=this;e.call(this,t,n),t.on("query",function(e){s.lastParams=e,s.loading=!0}),t.on("query:append",function(e){s.lastParams=e,s.loading=!0}),this.$results.on("scroll",this.loadMoreIfNeeded.bind(this))},e.prototype.loadMoreIfNeeded=function(){var e=n.contains(document.documentElement,this.$loadingMore[0]);!this.loading&&e&&(e=this.$results.offset().top+this.$results.outerHeight(!1),this.$loadingMore.offset().top+this.$loadingMore.outerHeight(!1)<=e+50&&this.loadMore())},e.prototype.loadMore=function(){this.loading=!0;var e=n.extend({},{page:1},this.lastParams);e.page++,this.trigger("query:append",e)},e.prototype.showLoadingMore=function(e,t){return t.pagination&&t.pagination.more},e.prototype.createLoadingMore=function(){var e=n('<li class="select2-results__option select2-results__option--load-more"role="option" aria-disabled="true"></li>'),t=this.options.get("translations").get("loadingMore");return e.html(t(this.lastParams)),e},e}),u.define("select2/dropdown/attachBody",["jquery","../utils"],function(u,o){function e(e,t,n){this.$dropdownParent=u(n.get("dropdownParent")||document.body),e.call(this,t,n)}return e.prototype.bind=function(e,t,n){var s=this;e.call(this,t,n),t.on("open",function(){s._showDropdown(),s._attachPositioningHandler(t),s._bindContainerResultHandlers(t)}),t.on("close",function(){s._hideDropdown(),s._detachPositioningHandler(t)}),this.$dropdownContainer.on("mousedown",function(e){e.stopPropagation()})},e.prototype.destroy=function(e){e.call(this),this.$dropdownContainer.remove()},e.prototype.position=function(e,t,n){t.attr("class",n.attr("class")),t[0].classList.remove("select2"),t[0].classList.add("select2-container--open"),t.css({position:"absolute",top:-999999}),this.$container=n},e.prototype.render=function(e){var t=u("<span></span>"),e=e.call(this);return t.append(e),this.$dropdownContainer=t},e.prototype._hideDropdown=function(e){this.$dropdownContainer.detach()},e.prototype._bindContainerResultHandlers=function(e,t){var n;this._containerResultsHandlersBound||(n=this,t.on("results:all",function(){n._positionDropdown(),n._resizeDropdown()}),t.on("results:append",function(){n._positionDropdown(),n._resizeDropdown()}),t.on("results:message",function(){n._positionDropdown(),n._resizeDropdown()}),t.on("select",function(){n._positionDropdown(),n._resizeDropdown()}),t.on("unselect",function(){n._positionDropdown(),n._resizeDropdown()}),this._containerResultsHandlersBound=!0)},e.prototype._attachPositioningHandler=function(e,t){var n=this,s="scroll.select2."+t.id,i="resize.select2."+t.id,r="orientationchange.select2."+t.id,t=this.$container.parents().filter(o.hasScroll);t.each(function(){o.StoreData(this,"select2-scroll-position",{x:u(this).scrollLeft(),y:u(this).scrollTop()})}),t.on(s,function(e){var t=o.GetData(this,"select2-scroll-position");u(this).scrollTop(t.y)}),u(window).on(s+" "+i+" "+r,function(e){n._positionDropdown(),n._resizeDropdown()})},e.prototype._detachPositioningHandler=function(e,t){var n="scroll.select2."+t.id,s="resize.select2."+t.id,t="orientationchange.select2."+t.id;this.$container.parents().filter(o.hasScroll).off(n),u(window).off(n+" "+s+" "+t)},e.prototype._positionDropdown=function(){var e=u(window),t=this.$dropdown[0].classList.contains("select2-dropdown--above"),n=this.$dropdown[0].classList.contains("select2-dropdown--below"),s=null,i=this.$container.offset();i.bottom=i.top+this.$container.outerHeight(!1);var r={height:this.$container.outerHeight(!1)};r.top=i.top,r.bottom=i.top+r.height;var o=this.$dropdown.outerHeight(!1),a=e.scrollTop(),l=e.scrollTop()+e.height(),c=a<i.top-o,e=l>i.bottom+o,a={left:i.left,top:r.bottom},l=this.$dropdownParent;"static"===l.css("position")&&(l=l.offsetParent());i={top:0,left:0};(u.contains(document.body,l[0])||l[0].isConnected)&&(i=l.offset()),a.top-=i.top,a.left-=i.left,t||n||(s="below"),e||!c||t?!c&&e&&t&&(s="below"):s="above",("above"==s||t&&"below"!==s)&&(a.top=r.top-i.top-o),null!=s&&(this.$dropdown[0].classList.remove("select2-dropdown--below"),this.$dropdown[0].classList.remove("select2-dropdown--above"),this.$dropdown[0].classList.add("select2-dropdown--"+s),this.$container[0].classList.remove("select2-container--below"),this.$container[0].classList.remove("select2-container--above"),this.$container[0].classList.add("select2-container--"+s)),this.$dropdownContainer.css(a)},e.prototype._resizeDropdown=function(){var e={width:this.$container.outerWidth(!1)+"px"};this.options.get("dropdownAutoWidth")&&(e.minWidth=e.width,e.position="relative",e.width="auto"),this.$dropdown.css(e)},e.prototype._showDropdown=function(e){this.$dropdownContainer.appendTo(this.$dropdownParent),this._positionDropdown(),this._resizeDropdown()},e}),u.define("select2/dropdown/minimumResultsForSearch",[],function(){function e(e,t,n,s){this.minimumResultsForSearch=n.get("minimumResultsForSearch"),this.minimumResultsForSearch<0&&(this.minimumResultsForSearch=1/0),e.call(this,t,n,s)}return e.prototype.showSearch=function(e,t){return!(function e(t){for(var n=0,s=0;s<t.length;s++){var i=t[s];i.children?n+=e(i.children):n++}return n}(t.data.results)<this.minimumResultsForSearch)&&e.call(this,t)},e}),u.define("select2/dropdown/selectOnClose",["../utils"],function(s){function e(){}return e.prototype.bind=function(e,t,n){var s=this;e.call(this,t,n),t.on("close",function(e){s._handleSelectOnClose(e)})},e.prototype._handleSelectOnClose=function(e,t){if(t&&null!=t.originalSelect2Event){var n=t.originalSelect2Event;if("select"===n._type||"unselect"===n._type)return}n=this.getHighlightedResults();n.length<1||(null!=(n=s.GetData(n[0],"data")).element&&n.element.selected||null==n.element&&n.selected||this.trigger("select",{data:n}))},e}),u.define("select2/dropdown/closeOnSelect",[],function(){function e(){}return e.prototype.bind=function(e,t,n){var s=this;e.call(this,t,n),t.on("select",function(e){s._selectTriggered(e)}),t.on("unselect",function(e){s._selectTriggered(e)})},e.prototype._selectTriggered=function(e,t){var n=t.originalEvent;n&&(n.ctrlKey||n.metaKey)||this.trigger("close",{originalEvent:n,originalSelect2Event:t})},e}),u.define("select2/dropdown/dropdownCss",["../utils"],function(n){function e(){}return e.prototype.render=function(e){var t=e.call(this),e=this.options.get("dropdownCssClass")||"";return-1!==e.indexOf(":all:")&&(e=e.replace(":all:",""),n.copyNonInternalCssClasses(t[0],this.$element[0])),t.addClass(e),t},e}),u.define("select2/dropdown/tagsSearchHighlight",["../utils"],function(s){function e(){}return e.prototype.highlightFirstItem=function(e){var t=this.$results.find(".select2-results__option--selectable:not(.select2-results__option--selected)");if(0<t.length){var n=t.first(),t=s.GetData(n[0],"data").element;if(t&&t.getAttribute&&"true"===t.getAttribute("data-select2-tag"))return void n.trigger("mouseenter")}e.call(this)},e}),u.define("select2/i18n/en",[],function(){return{errorLoading:function(){return"The results could not be loaded."},inputTooLong:function(e){var t=e.input.length-e.maximum,e="Please delete "+t+" character";return 1!=t&&(e+="s"),e},inputTooShort:function(e){return"Please enter "+(e.minimum-e.input.length)+" or more characters"},loadingMore:function(){return"Loading more 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<h2><span class="ez-toc-section" id="BSEB_12th_Accountancy_Objective_Answers_Chapter_8_Financial_Statements_of_a_Company"></span>BSEB 12th Accountancy Objective Answers Chapter 8 Financial Statements of a Company<span class="ez-toc-section-end"></span></h2>
<p><span class="acssfb98a"><amp-img data-hero class="alignnone wp-image-2961 amp-wp-enforced-sizes" src="https://examfriends.com/wp-content/uploads/2021/07/website-image-1-300x53.png" alt="12th Accountancy BSEB 10th Social Science Political Science Objective Answers Business Studies MCQs for Class 12 with Answers" width="215" height="38" srcset="https://examfriends.com/wp-content/uploads/2021/07/website-image-1-300x53.png 300w, https://examfriends.com/wp-content/uploads/2021/07/website-image-1.png 350w" layout="intrinsic"><amp-img fallback data-hero class="alignnone wp-image-2961 amp-wp-enforced-sizes" src="https://examfriends.com/wp-content/plugins/accelerated-mobile-pages/images/SD-default-image.png" alt="12th Accountancy BSEB 10th Social Science Political Science Objective Answers Business Studies MCQs for Class 12 with Answers" width="215" height="38"  layout="intrinsic"></amp-img></amp-img></span><br>
<span class="acssd9f0b">Free PDF Download of <a href="https://examfriends.com/">BSEB</a>/ CBSE Business Studies Multiple Choice Questions for Class 12 with Answers Chapter 2 Principles of Management. Business Studies MCQs for Class 12 Chapter Wise with Answers PDF Download was Prepared Based on Latest Exam Pattern. Students can solve NCERT Class 12 Business Studies Principles of Management MCQs Pdf with Answers to know their preparation level. Also Class 10 <a href="http://vidyanjalipoint.com/" target="_blank" rel="noopener sponsored" data-schema-attribute="">Click Here</a></span></p> <p>Question 1.<br>
Financial Statements are :<br>
(A) Anticipated facts<br>
(B) Recorded facts<br>
(C) Estimated facts<br>
(D) None of these<br>
Answer:<br>
(B) Recorded facts</p> <p>BSEB 12th Accountancy Objective Answers Chapter 8 Financial Statements of a Company</p> <p>Question 2.<br>
The term current assets includes :<br>
(A) Stock<br>
(B) Debtors<br>
(C) Cash<br>
(D) All of these<br>
Answer:<br>
(D) All of these</p> <p>Question 3.<br>
Which of the following is not a part of financial statement of a company ?<br>
(A) Profit &amp; Loss A/c<br>
(B) Balance Sheet<br>
(C) Ledger Account<br>
(D) Cash Flow Statement<br>
Answer:<br>
(C) Ledger Account</p> <p><span class="acssfb98a"><amp-img data-hero class="alignnone wp-image-2961 amp-wp-enforced-sizes" src="https://examfriends.com/wp-content/uploads/2021/07/website-image-1-300x53.png" alt="12th Accountancy BSEB 10th Social Science Political Science Objective Answers Business Studies MCQs for Class 12 with Answers" width="136" height="24" srcset="https://examfriends.com/wp-content/uploads/2021/07/website-image-1-300x53.png 300w, https://examfriends.com/wp-content/uploads/2021/07/website-image-1.png 350w" layout="intrinsic"><amp-img fallback data-hero class="alignnone wp-image-2961 amp-wp-enforced-sizes" src="https://examfriends.com/wp-content/plugins/accelerated-mobile-pages/images/SD-default-image.png" alt="12th Accountancy BSEB 10th Social Science Political Science Objective Answers Business Studies MCQs for Class 12 with Answers" width="136" height="24"  layout="intrinsic"></amp-img></amp-img></span></p> <p>Question 4.<br>
Under which heading of Balance Sheet is general reserve shown:<br>
(A) Miscellaneous Expenditure<br>
(B) Share Capital<br>
(C) Reserves &amp; Surplus<br>
(D) None of these<br>
Answer:<br>
(C) Reserves &amp; Surplus</p> <p>Question 5.<br>
Current Assets on the Assets side of Balance Sheet of a Company includes:<br>
(A) Sundry Debtors<br>
(B) Cash in hand<br>
(C) Stock<br>
(D) All of these<br>
Answer:<br>
(D) All of these</p> <p>BSEB 12th Accountancy Objective Answers Chapter 8 Financial Statements of a Company</p> <p>Question 6.<br>
As per provisions of Companies Act, 2013 under which Section, the final accounts of a company is prepard :<br>
(A) 128<br>
(B) 210<br>
(C) 129<br>
(D) 212<br>
Answer:<br>
(C) 129</p> <p>Question 7.<br>
According to which part of Schedule III of the Indian Companies Act, 2013, Indian companies have to prepare Balance Sheet:<br>
(A) Part 1<br>
(B) Part 2<br>
(C) Part 3<br>
(D) Part 4<br>
Answer:<br>
(A) Part 1</p> <p><span class="acssfb98a"><amp-img data-hero class="alignnone wp-image-2961 amp-wp-enforced-sizes" src="https://examfriends.com/wp-content/uploads/2021/07/website-image-1-300x53.png" alt="12th Accountancy BSEB 10th Social Science Political Science Objective Answers Business Studies MCQs for Class 12 with Answers" width="136" height="24" srcset="https://examfriends.com/wp-content/uploads/2021/07/website-image-1-300x53.png 300w, https://examfriends.com/wp-content/uploads/2021/07/website-image-1.png 350w" layout="intrinsic"><amp-img fallback data-hero class="alignnone wp-image-2961 amp-wp-enforced-sizes" src="https://examfriends.com/wp-content/plugins/accelerated-mobile-pages/images/SD-default-image.png" alt="12th Accountancy BSEB 10th Social Science Political Science Objective Answers Business Studies MCQs for Class 12 with Answers" width="136" height="24"  layout="intrinsic"></amp-img></amp-img></span></p> <p>Question 8.<br>
Balance sheet of companies is now prepared in :<br>
(A) Horizontal Form<br>
(B) Vertical Form<br>
(C) Either (a) or (B) Form<br>
(D) None of these<br>
Answer:<br>
(B) Vertical Form</p> <p>BSEB 12th Accountancy Objective Answers Chapter 8 Financial Statements of a Company</p> <p>Question 9.<br>
Goodwill of a company is shown on the assets side of the Balance Sheet under the head.<br>
(A) Current Assets<br>
(B) Non-current Assets<br>
(C) Miscellaneous Expenditure<br>
(D) None of these<br>
Answer:<br>
(B) Non-current Assets</p> <p>Question 10.<br>
The form of Balance Sheet as per Companies Act, 2013 is:<br>
(A) Horizontal<br>
(B) Horizontal or Vertical<br>
(C) Vertical<br>
(D) None of these<br>
Answer:<br>
(C) Vertical</p> <p>Question 11.<br>
Which of the following assets is not shown undeer the head ‘Fixed Asset’ in the Balance Sheet ?<br>
(A) Goodwill<br>
(B) Bills Receivable<br>
(C) Buildings<br>
(D) Vehicle<br>
Answer:<br>
(B) Bills Receivable</p> <p>Question 12.<br>
Securities Premium Account is shown on the liabilities side in the Balance Seet Unde heading<br>
(A) Reserves and Surplus<br>
(B) Current Liabilities and Provisions<br>
(C) Share Capital<br>
(D) Contingent Liabilities<br>
Answer:<br>
(A) Reserves and Surplus</p> <p>Question 13.<br>
Debentures are shown in the Balance Sheet under the head of:<br>
(A) Short-term Loan<br>
(B) Secured Loan<br>
(C) Current Liability<br>
(D) Share Capital<br>
Answer:<br>
(B) Secured Loan</p> <p>BSEB 12th Accountancy Objective Answers Chapter 8 Financial Statements of a Company</p> <p>Question 14.<br>
Divident is usually paid :<br>
(A) On Authorised Capital<br>
(B) On Ussued Capital<br>
(C) On Paid-up Capital<br>
(D) On Called-up Capital<br>
Answer:<br>
(C) On Paid-up Capital</p> <p>Question 15.<br>
Amount set aside to meet losses due to bad debts is called:<br>
(A) Reserve<br>
(B) Provision<br>
(C) Liability<br>
(D) None of these<br>
Answer:<br>
(B) Provision</p> <p>Question 16.<br>
Which Section of the Commaines Act, 2013 requires that the Balance Sheet to be prepared in prescribed form ?<br>
(A) Section 128<br>
(B) Section 130<br>
(C) Section 129<br>
(D) Section 212<br>
Answer:<br>
(C) Section 129</p> <p>Question 17.<br>
The prescribe from the Balance Sheet has given in the Schedule:<br>
(A) VI Part I<br>
(B) VI Part II<br>
(C) III Part I<br>
(D) VIP Part IV<br>
Answer:<br>
(C) III Part I</p> <p>Question 18.<br>
Share capital is shown in Balance Sheet under. the head ?<br>
(A) Authorised Capital<br>
(B) Issued Capital<br>
(C) Paid-up Capital<br>
(D) Shareholders’ Funds<br>
Answer:<br>
(D) Shareholders’ Funds</p> <p>Question 19.<br>
Which of the following is the element of financial statements ?<br>
(A) Balance Sheet<br>
(B) Profit &amp; Loss A/c<br>
(C) Both (A) and (B)<br>
(D) None of these<br>
Answer:<br>
(C) Both (A) and (B)</p> <p><span class="acssfb98a"><amp-img data-hero class="alignnone wp-image-2961 amp-wp-enforced-sizes" src="https://examfriends.com/wp-content/uploads/2021/07/website-image-1-300x53.png" alt="12th Accountancy BSEB 10th Social Science Political Science Objective Answers Business Studies MCQs for Class 12 with Answers" width="136" height="24" srcset="https://examfriends.com/wp-content/uploads/2021/07/website-image-1-300x53.png 300w, https://examfriends.com/wp-content/uploads/2021/07/website-image-1.png 350w" layout="intrinsic"><amp-img fallback data-hero class="alignnone wp-image-2961 amp-wp-enforced-sizes" src="https://examfriends.com/wp-content/plugins/accelerated-mobile-pages/images/SD-default-image.png" alt="12th Accountancy BSEB 10th Social Science Political Science Objective Answers Business Studies MCQs for Class 12 with Answers" width="136" height="24"  layout="intrinsic"></amp-img></amp-img></span></p> <p>Question 20.<br>
Which of the following is not required to be perpared under the Comp-anies Act:<br>
(A) Statement of Profit &amp; Loss<br>
(B) Balance Sheet<br>
(C) Anditor’s Report<br>
(D) Fund Flow Statement<br>
Answer:<br>
(C) Anditor’s Report</p> <p>BSEB 12th Accountancy Objective Answers Chapter 8 Financial Statements of a Company</p> <p>Question 21.<br>
Fquity ₹ 90,000 Liabilities ₹ 60,000 Profit of the year ₹ 20,000. Then total assets will be :<br>
(A) ₹ 1.70,000<br>
(B) ₹ 1,50,000<br>
(C) ₹1,10,000<br>
(D) ₹ 80,000<br>
Answer:<br>
(A) ₹ 1.70,000</p> <p>Question 22.<br>
The reserve which is created for a particular (specific) purpose and which is a charge against revenue is called:<br>
(A) Capital Reserve<br>
(B) General Resereve<br>
(C) Secret Reserve<br>
(D) Specific Reserve<br>
Answer:<br>
(D) Specific Reserve</p> <p>Question 23.<br>
An Annual Report is issued by a company to its:<br>
(A) Directors<br>
(B) Authors<br>
(C) Shareholders<br>
(D) Management<br>
Answer:<br>
(C) Shareholders</p> <p>Question 24.<br>
The profit and loss disclosed by the accounts of a company is:<br>
(A) Transferred to share capital account<br>
(B) Shown under the head of ‘Current l iabilities’ and provisions<br>
(C) Shown under the head ‘Reserves and Surplus<br>
(D) None of these<br>
Answer:<br>
(C) Shown under the head ‘Reserves and Surplus</p> <p>Question 25.<br>
The assets of a business can be classified as :<br>
(A) Fixed and Non-fixed Assets<br>
(B) Tangible and Intangible Assets<br>
(C) Non-Current and Current Asset<br>
(D) None of these<br>
Answer:<br>
(C) Non-Current and Current Asset</p> <p>Question 26.<br>
The term financial statements includes :<br>
(A) Statement of Profit &amp; Loss<br>
(B) Balance Sheet<br>
(C) Statement of Profit &amp; Loss and Balance Sheet<br>
(D) None of these<br>
Answer:<br>
(C) Statement of Profit &amp; Loss and Balance Sheet</p> <p>BSEB 12th Accountancy Objective Answers Chapter 8 Financial Statements of a Company</p> <p>Question 27.<br>
Balance Sheet is a :<br>
(A) Account<br>
(B) Statement<br>
(C) Both (A) and (B)<br>
(D) All the above<br>
Answer:<br>
(B) Statement</p> <p>Question 28.<br>
Financial statements are the product of accounting process.<br>
(A) First<br>
(B) Second<br>
(C) End<br>
(D) None of these<br>
Answer:<br>
(C) End</p> <p>Question 29.<br>
Financial statements disclose :<br>
(A) Monetary information<br>
(B) Qualitative information<br>
(C) Non-monetary information<br>
(D) All the above<br>
Answer:<br>
(A) Monetary information</p> <p>Question 30.<br>
Statement of Profit &amp; Loss is also called………:<br>
(A) Operating Profit<br>
(B) Balance Sheet<br>
(C) Income Statement<br>
(D) Trading Account</p> <p>BSEB 12th Accountancy Objective Answers Chapter 8 Financial Statements of a Company<br>
Answer:<br>
(C) Income Statement</p> <p>Question 31.<br>
Preliminary expenses are shown in the Balance Sheet under the head:<br>
(A) Non-current assets<br>
(B) Current assets<br>
(C) Non-current liabilities<br>
(D) Deducted from securities premium reserve<br>
Answer:<br>
(D) Deducted from securities premium reserve</p> <p>Question 32.<br>
Debit Balance of Profit &amp; Loss Statement will be shown on:<br>
(A) Assets Side of Balance Sheet<br>
(B) Liabilities Side of Balance Sheet<br>
(C) Under the head Reserve &amp; Surplus<br>
(D) Under the head Reserves and Surplus as a negative item<br>
Answer:<br>
(D) Under the head Reserves and Surplus as a negative item</p> <p>Question 33.<br>
Patents and copyrights fall under the category of:<br>
(A) Current Assets<br>
(B) Liquid Assets<br>
(C) Intangible Assets<br>
(D) None of these<br>
Answer:<br>
(C) Intangible Assets</p> <p>BSEB 12th Accountancy Objective Answers Chapter 8 Financial Statements of a Company</p> <p>Question 34.<br>
Goodwill falls under which category of assets:<br>
(A) Current Assets<br>
(B) Tangible Assets<br>
(C) Intangible Assets<br>
(D) None of the above<br>
Answer:<br>
(C) Intangible Assets</p> <p>Question 35.<br>
Contingent Liabilities areexhibited under the heading:<br>
(A) Fixed Liabilities<br>
(B) Current Liabilities<br>
(C) As a footnote<br>
(D) None of these<br>
Answer:<br>
(C) As a footnote</p> <p>Question 36.<br>
Provision for Provident Funds is shown in the Balance Sheet of a company under the head :<br>
(A) Reserves and Surplus<br>
(B) Non-current Liabilities<br>
(C) Provision<br>
(D) Contingent Liabilities<br>
Answer:<br>
(B) Non-current Liabilities</p> <p>Question 37.<br>
Preliminary Expenses are shown in the Balance Sheet under which head ?<br>
(A) Fixed Assets<br>
(B) Reserves and Surplus<br>
(C) Loans &amp; Advances<br>
(D) None of these<br>
Answer:<br>
(D) None of these</p> <h6><span class="ez-toc-section" id="mcq_on_financial_statements_of_a_company_class_12financial_statements_of_a_company_class_12_mcq"></span>mcq on financial statements of a company class 12,financial statements of a company class 12 mcq<span class="ez-toc-section-end"></span></h6> <p><span class="acss26aa4">BSEB 12th Accountancy Objective Answers Chapter 8 BSEB 12th Accountancy Objective Answers Chapter 8 BSEB 12th Accountancy Objective Answers Chapter 8 BSEB 12th Accountancy Objective Answers Chapter 8 BSEB 12th Accountancy Objective Answers Chapter 8</span></p> <p> </p> </div> <div class="amp-wp-content"><amp-addthis width="320" height="92" data-pub-id="ra-5cc8551aa4f16f5c" data-widget-id="cwgj"></amp-addthis></div> <div class="amp-author "> <div class="amp-author-image "> <amp-img src="https://secure.gravatar.com/avatar/4cc408f9cbcf1b6858bcfbfab9e353ac?s=60&#038;d=mm&#038;r=g" width="60" height="60" layout="fixed"></amp-img> </div> <div class="author-details 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