Which one is not shown in the statement of financial position?

1.Which one reduce capital?

2.What type of account is the accumulated depreciation?

3.Who are the external users of accounting information? i. Creditors ii. Manager iii. Government Which one is correct?

4.Which document is the basic to prepare sales journal?

5.Received Tk. 5,400 from Hasan brother's after 10% discount. What is the amount of discount?

6.Which one indicate credit?

7.Which one is the last destination of transaction's?

8.Which one is written in the credit side of the bank statement?

9.Both balance correction method of bank reconciliation- i. prepare with the help of both cash book balance and bank statement balance ii. both balance are equal after reconciliation iii. get correct bank balance Which one is correct?

10.In the preparation of bank reconciliation statement how much amount of deposit cheque is to be deposited with cash balance?

11.Which one is not included in the trial balance?

12.What type of error will be occurred if sale of old machine credited in the sales account instead of credited to machinery account?