When the sale is expected to occur beyond one year, the entity shall
measure the costs to sell at their present value. Any increase in the present value of the costs to sell that arises from the passage of time shall be presented in : a. Capital Reserve A/C
Profit or loss as a financing cost c. General Reserve A/c d. None of these
Q97 Human Resource Accounting is the measurement and reporting and of people in organisational
resources.
a. benefit, opportunities
b. cost, value contract, agreement
d. None of these
.98- When the cost incurred on recruiting
training and developing the employees is considered for determining the value
of employees, it is called
a. the opportunity cost approach b. the historical cost approach
e. the replacement cost approach d. the marginal cost approach
Q.99- A is used to reflect the changes in purchasing power of money or a
whole a. general price index
b. special price index c. monetary value index
d. discount factor index
Q.100- Sale of an asset on credit at a price higher than written down value of the
asset, would :
a. leave owner's equity unaffected b. increase owner's equity to the extent of less value
C. increase owner's equity by the amount of sale
d. increase owner's equity to the extent of profit on sale
Answers
Answer:
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Answer:
Q96, (b) Profit and loss as a finance cost
While a organisation wants to increase the sale it occur some expenses. To value the cost of sell by the present value the cost should be included in fiance cost
Q97, cost value and agreement
The human resource management is the process of calculating, assigning ,valuing and reporting the cost of human to recruit , training and inclusive of wages , salaries , allowance etc.
Q98,(b) the historical cost approach
the historical cost approach is the method to value the cost related to human like recruiting , training and wages
Q100, (c) increase owner's equity by the amount of sale
while sale if asset to a company will increase equity of owner