CFAS Lateral Set-9 | Income & Expenditure, BOM, Zero Valued Entries & Advanced Features

Master Income & Expenditure Statement (TRUE), BOM for Stock Item, Zero Valued Entries (Accounting & Inventory), Cheque Printing, Multiple Godowns (F11→F1), Scenarios (Reversing Journals), Tracking Number (Receipt Note), Import Data, Integrate Accounts & Inventory, Multi Currency (F1), Interest (F1), Zero Valued (F1 & F2), Physical Stock, Attendance, Bank Reconciliation (F5), C Form (CST), Cash & Fund Flow (Display), Create Company (COMPANY INFO), CST, Delivery Note, Stock Status (YES), and Duties & Taxes Group for WB Youth Computer Lateral Exam.

📊 Income & Exp 📦 BOM 0️⃣ Zero Valued 🖨️ Cheque Print 🏭 Godowns 📈 Scenarios 💰 Interest F1 🏦 BRS F5 📄 C Form 🏷️ CST 📊 Stock Status 📂 Duties Group

🎯 25 MCQs | Income & Expenditure | Bill of Materials | Zero Valued Entries | Multiple Godowns | Scenarios | Import Data | Multi Currency | Bank Reconciliation F5 | C Form CST | Cash & Fund Flow | Create Company | CST | Currency Symbol | Delivery Note Alt+F8 | Duties & Taxes Group

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166. We Can Display Income & Expenditure Statement Instead Of P/L A/C_______

  • a) TRUE
  • b) FALSE
  • c) BOTH
  • d) NONE
Answer: A - TRUE. Income & Expenditure Statement can be displayed instead of Profit & Loss A/c for non-trading organizations like clubs, societies, and trusts.

167. Allow Component List Details (Bill Of Materials) Option Is Activated For_______

  • a) Ledger
  • b) Cost Centre
  • c) Stock Item
  • d) Stock Group
Answer: C - Allow Component List Details (Bill of Materials) option is activated for Stock Item to define component requirements for manufactured goods.

168. Allow Zero Valued Entries Feature Is Exist In _________ Feature.

  • a) Inventory & Statutory
  • b) Accounting & Inventory
  • c) Accounting & Statutory
  • d) Inventory & Tally.Net
Answer: B - Allow Zero Valued Entries feature exists in Accounting & Inventory Features (F1), allowing creation of vouchers with zero amount.

169. Enabled Cheque Printing Is Exist Under ________ Feature.

  • a) Inventory feature
  • b) Accounting feature
  • c) Statutory & Taxation
  • d) Tally.Net feature
Answer: B - Enabled Cheque Printing option exists under Accounting Feature (F1) for printing cheques from payment vouchers.

170. Maintain Multiple Godowns Feature Activated From_______

  • a) F11
  • b) F11 > F1
  • c) F11 > F2
  • d) F11 > F3
Answer: B - Maintain Multiple Godowns feature is activated from F11 (Inventory Features) → F1 (Maintain Multiple Godowns).

171. Scenarios Option Related With _________ Feature.

  • a) Maintain Budgets and Controls
  • b) Use Reversing Journals and optional Voucher
  • c) Maintain Scenarios system
  • d) Activate Scenarios and Budget system
Answer: B - Scenarios option is related with "Use Reversing Journals and optional Voucher" feature for what-if analysis and forecasting.

172. Tracking Number Displays On ________ Voucher.

  • a) Receipt voucher
  • b) Receipt Note
  • c) Purchase order
  • d) Sales order
Answer: B - Tracking Number displays on Receipt Note voucher for tracking goods received against purchase orders.

173. ______ System Helps To Copy The Data From One Company To Another Company.

  • a) Export data
  • b) Copy data
  • c) Import data
  • d) Data migration
Answer: C - Import data system helps to copy data from one company to another company in Tally.

174. ________ Feature Helps To Display Trading Account.

  • a) Integrate Accounts & Inventory
  • b) Integrate Accounts & Statutory
  • c) Integrate Inventory & Statutory
  • d) Integrate Accounts only
Answer: A - Integrate Accounts & Inventory feature helps to display Trading Account showing gross profit/loss calculation.

175. Allow Multi Currency Option Is Under_______

  • a) F1
  • b) F2
  • c) F3
  • d) NONE
Answer: A - Allow Multi Currency option is enabled under F1 (Accounting Features) for handling transactions in foreign currencies.

176. Activate Interest Calculation Option Is Under_______

  • a) F12
  • b) F2
  • c) F1
  • d) NONE
Answer: C - Activate Interest Calculation option is enabled under F1 (Accounting Features) → Interest Calculation configuration.

177. Allow Zero Valued Entries Is Under_______

  • a) F1
  • b) F2
  • c) F1 & F2 BOTH
  • d) F3
Answer: C - Allow Zero Valued Entries is available under both F1 (Accounting Features) and F2 (Inventory Features).

178. Alt + F10 Is Used For ____________.

  • a) Physical Stock Voucher
  • b) Optional Voucher
  • c) Journal Voucher
  • d) Post Dated Voucher
Answer: A - Alt + F10 is the shortcut key for Physical Stock Journal Voucher, used to record physical stock verification and adjustments.

179. Alt + F2 Shortcut Is Used For_______

  • a) Change Period
  • b) Company Creation
  • c) Accounting Vouchers
  • d) Display
Answer: A - Alt + F2 is the shortcut key to change the accounting period/date range in Tally.

180. Attendance Voucher Is_______

  • a) Alt + F5
  • b) Shift + F5
  • c) Ctrl + F5
  • d) NONE
Answer: C - Ctrl + F5 is the shortcut key for Attendance Voucher in Tally for recording employee attendance.

181. Backup Option Is Under_______

  • a) COMPANY INFO
  • b) GATEWAY OF TALLY
  • c) DISPLAY
  • d) NONE OF THESE
Answer: A - Backup option is available under COMPANY INFO → Backup menu (Gateway of Tally → Company Info → Backup).

182. Bank Reconciliation Is Invoke To Use Of_______

  • a) F2
  • b) F3
  • c) F4
  • d) F5
Answer: D - Bank Reconciliation is invoked using F5 key from the Gateway of Tally → Accounts Books → Bank Reconciliation.

183. C Form Is Issued For_______

  • a) TDS
  • b) Service Tax
  • c) CST
  • d) VAT
Answer: C - C Form is issued for CST (Central Sales Tax) for interstate sales transactions at concessional rates.

184. Cash & Fund Flow Option Is Under_______

  • a) Gateway Of Tally
  • b) Statements Of Accounts
  • c) Display
  • d) NONE
Answer: C - Cash & Fund Flow option is available under Display menu (Gateway of Tally → Display → Cash & Fund Flow).

185. Create Company Option Is Under_______

  • a) DISPLAY
  • b) COMPANY INFO
  • c) NONE OF THESE
  • d) GATEWAY OF TALLY
Answer: B - Create Company option is available under COMPANY INFO (Gateway of Tally → Company Info → Create Company).

186. CST Stands For_______

  • a) Central Sales Tax
  • b) Corporate System Of Tax
  • c) Central Service Tax
  • d) None Of These
Answer: A - CST stands for Central Sales Tax, levied on interstate sales of goods in India.

187. Currency Symbol Arise Automatic_______

  • a) TRUE
  • b) FALSE
  • c) BOTH
  • d) NONE
Answer: A - TRUE. Currency symbol (like ₹ for Indian Rupee) arises automatically in Tally based on the country selected during company creation.

188. Delivery Note Voucher_______

  • a) Alt + F8
  • b) F4
  • c) Alt + F6
  • d) F5
Answer: A - Alt + F8 is the shortcut key for Delivery Note Voucher, used for recording goods dispatch without invoice.

189. During Stock Journal Can We Display Stock Status?

  • a) YES
  • b) NO
  • c) BOTH
  • d) NONE
Answer: A - YES, during Stock Journal entry we can display Stock Status to check available stock quantities before making transfers.

190. Duties & Taxes Is The Name Of_______

  • a) Ledger
  • b) Group
  • c) Reports
  • d) Features
Answer: B - Duties & Taxes is the name of a Group in Tally under which all tax ledgers (GST, VAT, Excise, CST) are created.
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⚡ CFAS Lateral Exam Prep | Master Tally ERP 9, GST, Financial Accounting for Youth Computer WB

💰 Ace Your Youth Computer Certificate in Financial Accounting System (CFAS) Lateral Exam! PCBooks delivers expert-curated MCQs covering Tally ERP 9 / Tally Prime, GST & ITC set-off, payroll & TDS, and financial accounting fundamentals. Specifically designed for West Bengal Youth Computer Lateral Entry and fast-track certification.

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📌 CFAS Lateral Exam Focus Areas:

  • ✔️ Tally ERP 9 vs Tally Prime shortcuts
  • ✔️ Voucher entries (F4 to F9) & Company creation
  • ✔️ Double-entry, Trial Balance, BRS basics
  • ✔️ GST fundamentals & Input Tax Credit rules

🖥️ Tally ERP 9 & Prime MCQs

  • 👉 Company creation & ledger management (Cash, P/L A/c)
  • 👉 Voucher entries – F4 (Contra), F5 (Payment), F6 (Receipt), F7 (Journal), F8 (Sales), F9 (Purchase)
  • 👉 Shortcut keys mastery – Ctrl+A (Save), Alt+C (Create ledger on fly), Alt+D (Delete), Alt+I (Insert voucher)
  • 👉 Bank reconciliation – auto-reconciliation, BRS beginning date setup
  • 👉 Credit/Debit note, E-invoice & E-way bill basics

🧾 GST & Taxation MCQs

  • 🎯 GST fundamentals – CGST, SGST, IGST, HSN/SAC codes
  • 🎯 Input Tax Credit (ITC) set-off rules – Rule 88A, Section 49B, IGST exhaustion priority
  • 🎯 Cross-utilisation restrictions – CGST vs SGST cannot be set off
  • 🎯 GST returns – GSTR-1, GSTR-3B reconciliation
  • 🎯 Reverse Charge Mechanism (RCM) & composition scheme

📊 Financial Accounting MCQs

  • 👉 Accounting principles – double-entry system, accrual vs cash basis
  • 👉 Journal entries & ledger posting practice
  • 👉 Trial balance preparation and error correction
  • 👉 Final accounts – Trading, P&L, Balance Sheet
  • 👉 Accounts receivable aging, drawings, inward/outward invoice
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