Current liabilities in accounting refers to

obligations due within one year

Operating expenses in accounting refers to

expenses from normal business operations

Government Accounting Pakistan MCQs 2026

80 questions with detailed answers · 30 from past papers · 8 quiz batches available

📚 Accounting📄 30 Past-Paper Qs✓ Free · No Login Needed

Read each question, think about the answer, then click Show Answer to reveal the correct option and explanation. Load 10 at a time so it stays manageable — perfect for one-topic study sessions on the bus or during a break.

Page 1 of 1Questions 1–10 of 80

Q1medium
Trading account 31: net sales Rs 1,250,000, gross profit Rs 312,500. Cost of goods sold equals
1. ARs 1,250,000
2. BRs 937,500
3. CRs 312,500
4. DRs 1,562,500
💡 Explanation:
COGS = Sales − Gross profit.
Q2Past Paper · PPSC/FPSC/NTSeasy
Current liabilities in accounting refers to
1. Adistribution of profit to reserves and dividends
2. Bobligations due within one year
3. Cstatement showing indirect expenses and net profit
4. Dprofit after all expenses including finance costs
💡 Explanation:
current liabilities is a core 12 concept for PPSC/FPSC/NTS exams.
Q3medium
Operating expenses in accounting refers to
1. Astatement showing buying, selling and gross profit
2. Bsales minus cost of goods sold
3. Cstatement of financial position at a date
4. Dexpenses from normal business operations
💡 Explanation:
operating expenses is a core 12 concept for PPSC/FPSC/NTS exams.
Q4medium
Trading account 27: net sales Rs 1,150,000, gross profit Rs 310,500. Cost of goods sold equals
1. ARs 1,150,000
2. BRs 839,500
3. CRs 310,500
4. DRs 1,460,500
💡 Explanation:
COGS = Sales − Gross profit.
Q5Past Paper · PPSC/FPSC/NTSmedium
Trading account 28: net sales Rs 1,175,000, gross profit Rs 340,750. Cost of goods sold equals
1. ARs 834,250
2. BRs 1,175,000
3. CRs 340,750
4. DRs 1,515,750
💡 Explanation:
COGS = Sales − Gross profit.
Q6medium
Trading account 29: net sales Rs 1,200,000, gross profit Rs 372,000. Cost of goods sold equals
1. ARs 1,200,000
2. BRs 828,000
3. CRs 372,000
4. DRs 1,572,000
💡 Explanation:
COGS = Sales − Gross profit.
Q7Past Paper · PPSC/FPSC/NTSeasy
Trading account in accounting refers to
1. Aprofit after all expenses including finance costs
2. Bstatement showing buying, selling and gross profit
3. Cassets expected to be realized within one year
4. Dexpenses from normal business operations
💡 Explanation:
trading account is a core 12 concept for PPSC/FPSC/NTS exams.
Q8medium
Profit and loss account in accounting refers to
1. Astatement of financial position at a date
2. Bobligations due within one year
3. Cdirect cost of inventory sold
4. Dstatement showing indirect expenses and net profit
💡 Explanation:
profit and loss account is a core 12 concept for PPSC/FPSC/NTS exams.
Q9Past Paper · PPSC/FPSC/NTShard
Gross profit in accounting refers to
1. Aassets expected to be realized within one year
2. Bexpenses from normal business operations
3. Csales minus cost of goods sold
4. Ddistribution of profit to reserves and dividends
💡 Explanation:
gross profit is a core 12 concept for PPSC/FPSC/NTS exams.
Q10easy
Net profit in accounting refers to
1. Aobligations due within one year
2. Bdirect cost of inventory sold
3. Cstatement showing buying, selling and gross profit
4. Dprofit after all expenses including finance costs
💡 Explanation:
net profit is a core 12 concept for PPSC/FPSC/NTS exams.
Q11Past Paper · PPSC/FPSC/NTSmedium
Balance sheet in accounting refers to
1. Aexpenses from normal business operations
2. Bdistribution of profit to reserves and dividends
3. Cstatement showing indirect expenses and net profit
4. Dstatement of financial position at a date
💡 Explanation:
balance sheet is a core 12 concept for PPSC/FPSC/NTS exams.
Q12hard
Current assets in accounting refers to
1. Adirect cost of inventory sold
2. Bassets expected to be realized within one year
3. Cstatement showing buying, selling and gross profit
4. Dsales minus cost of goods sold
💡 Explanation:
current assets is a core 12 concept for PPSC/FPSC/NTS exams.
Q13Past Paper · PPSC/FPSC/NTSmedium
Trading account 30: net sales Rs 1,225,000, gross profit Rs 404,250. Cost of goods sold equals
1. ARs 820,750
2. BRs 1,225,000
3. CRs 404,250
4. DRs 1,629,250
💡 Explanation:
COGS = Sales − Gross profit.
Q14Past Paper · PPSC/FPSC/NTShard
Cost of goods sold in accounting refers to
1. Astatement showing indirect expenses and net profit
2. Bprofit after all expenses including finance costs
3. Cassets expected to be realized within one year
4. Ddirect cost of inventory sold
💡 Explanation:
cost of goods sold is a core 12 concept for PPSC/FPSC/NTS exams.
Q15easy
Appropriation account in accounting refers to
1. Asales minus cost of goods sold
2. Bstatement of financial position at a date
3. Cdistribution of profit to reserves and dividends
4. Dobligations due within one year
💡 Explanation:
appropriation account is a core 12 concept for PPSC/FPSC/NTS exams.
Q16medium
Trading account 1: net sales Rs 500,000, gross profit Rs 125,000. Cost of goods sold equals
1. ARs 500,000
2. BRs 375,000
3. CRs 125,000
4. DRs 625,000
💡 Explanation:
COGS = Sales − Gross profit.
Q17Past Paper · PPSC/FPSC/NTSmedium
Trading account 2: net sales Rs 525,000, gross profit Rs 141,750. Cost of goods sold equals
1. ARs 525,000
2. BRs 383,250
3. CRs 141,750
4. DRs 666,750
💡 Explanation:
COGS = Sales − Gross profit.
Q18medium
Trading account 3: net sales Rs 550,000, gross profit Rs 159,500. Cost of goods sold equals
1. ARs 390,500
2. BRs 550,000
3. CRs 159,500
4. DRs 709,500
💡 Explanation:
COGS = Sales − Gross profit.
Q19medium
Trading account 4: net sales Rs 575,000, gross profit Rs 178,250. Cost of goods sold equals
1. ARs 575,000
2. BRs 178,250
3. CRs 753,250
4. DRs 396,750
💡 Explanation:
COGS = Sales − Gross profit.
Q20Past Paper · PPSC/FPSC/NTSmedium
Trading account 5: net sales Rs 600,000, gross profit Rs 198,000. Cost of goods sold equals
1. ARs 600,000
2. BRs 198,000
3. CRs 798,000
4. DRs 402,000
💡 Explanation:
COGS = Sales − Gross profit.
Q21medium
Trading account 6: net sales Rs 625,000, gross profit Rs 156,250. Cost of goods sold equals
1. ARs 468,750
2. BRs 625,000
3. CRs 156,250
4. DRs 781,250
💡 Explanation:
COGS = Sales − Gross profit.
Q22medium
Trading account 7: net sales Rs 650,000, gross profit Rs 175,500. Cost of goods sold equals
1. ARs 650,000
2. BRs 474,500
3. CRs 175,500
4. DRs 825,500
💡 Explanation:
COGS = Sales − Gross profit.
Q23Past Paper · PPSC/FPSC/NTSmedium
Trading account 8: net sales Rs 675,000, gross profit Rs 195,750. Cost of goods sold equals
1. ARs 479,250
2. BRs 675,000
3. CRs 195,750
4. DRs 870,750
💡 Explanation:
COGS = Sales − Gross profit.
Q24medium
Trading account 9: net sales Rs 700,000, gross profit Rs 217,000. Cost of goods sold equals
1. ARs 700,000
2. BRs 217,000
3. CRs 917,000
4. DRs 483,000
💡 Explanation:
COGS = Sales − Gross profit.
Q25Past Paper · PPSC/FPSC/NTSmedium
Trading account 10: net sales Rs 725,000, gross profit Rs 239,250. Cost of goods sold equals
1. ARs 485,750
2. BRs 725,000
3. CRs 239,250
4. DRs 964,250
💡 Explanation:
COGS = Sales − Gross profit.
Q26medium
Trading account 11: net sales Rs 750,000, gross profit Rs 187,500. Cost of goods sold equals
1. ARs 750,000
2. BRs 187,500
3. CRs 562,500
4. DRs 937,500
💡 Explanation:
COGS = Sales − Gross profit.
Q27medium
Trading account 12: net sales Rs 775,000, gross profit Rs 209,250. Cost of goods sold equals
1. ARs 565,750
2. BRs 775,000
3. CRs 209,250
4. DRs 984,250
💡 Explanation:
COGS = Sales − Gross profit.
Q28Past Paper · PPSC/FPSC/NTSmedium
Trading account 13: net sales Rs 800,000, gross profit Rs 232,000. Cost of goods sold equals
1. ARs 800,000
2. BRs 232,000
3. CRs 1,032,000
4. DRs 568,000
💡 Explanation:
COGS = Sales − Gross profit.
Q29medium
Trading account 14: net sales Rs 825,000, gross profit Rs 255,750. Cost of goods sold equals
1. ARs 825,000
2. BRs 569,250
3. CRs 255,750
4. DRs 1,080,750
💡 Explanation:
COGS = Sales − Gross profit.
Q30medium
Trading account 15: net sales Rs 850,000, gross profit Rs 280,500. Cost of goods sold equals
1. ARs 850,000
2. BRs 280,500
3. CRs 569,500
4. DRs 1,130,500
💡 Explanation:
COGS = Sales − Gross profit.
Q31Past Paper · PPSC/FPSC/NTSmedium
Trading account 16: net sales Rs 875,000, gross profit Rs 218,750. Cost of goods sold equals
1. ARs 875,000
2. BRs 656,250
3. CRs 218,750
4. DRs 1,093,750
💡 Explanation:
COGS = Sales − Gross profit.
Q32medium
Trading account 17: net sales Rs 900,000, gross profit Rs 243,000. Cost of goods sold equals
1. ARs 900,000
2. BRs 243,000
3. CRs 657,000
4. DRs 1,143,000
💡 Explanation:
COGS = Sales − Gross profit.
Q33medium
Trading account 18: net sales Rs 925,000, gross profit Rs 268,250. Cost of goods sold equals
1. ARs 925,000
2. BRs 656,750
3. CRs 268,250
4. DRs 1,193,250
💡 Explanation:
COGS = Sales − Gross profit.
Q34Past Paper · PPSC/FPSC/NTSmedium
Trading account 19: net sales Rs 950,000, gross profit Rs 294,500. Cost of goods sold equals
1. ARs 950,000
2. BRs 294,500
3. CRs 1,244,500
4. DRs 655,500
💡 Explanation:
COGS = Sales − Gross profit.
Q35medium
Trading account 20: net sales Rs 975,000, gross profit Rs 321,750. Cost of goods sold equals
1. ARs 653,250
2. BRs 975,000
3. CRs 321,750
4. DRs 1,296,750
💡 Explanation:
COGS = Sales − Gross profit.
Q36medium
Trading account 21: net sales Rs 1,000,000, gross profit Rs 250,000. Cost of goods sold equals
1. ARs 1,000,000
2. BRs 250,000
3. CRs 1,250,000
4. DRs 750,000
💡 Explanation:
COGS = Sales − Gross profit.
Q37Past Paper · PPSC/FPSC/NTSmedium
Trading account 22: net sales Rs 1,025,000, gross profit Rs 276,750. Cost of goods sold equals
1. ARs 1,025,000
2. BRs 748,250
3. CRs 276,750
4. DRs 1,301,750
💡 Explanation:
COGS = Sales − Gross profit.
Q38medium
Trading account 23: net sales Rs 1,050,000, gross profit Rs 304,500. Cost of goods sold equals
1. ARs 1,050,000
2. BRs 745,500
3. CRs 304,500
4. DRs 1,354,500
💡 Explanation:
COGS = Sales − Gross profit.
Q39medium
Trading account 24: net sales Rs 1,075,000, gross profit Rs 333,250. Cost of goods sold equals
1. ARs 1,075,000
2. BRs 333,250
3. CRs 1,408,250
4. DRs 741,750
💡 Explanation:
COGS = Sales − Gross profit.
Q40Past Paper · PPSC/FPSC/NTSmedium
Trading account 25: net sales Rs 1,100,000, gross profit Rs 363,000. Cost of goods sold equals
1. ARs 1,100,000
2. BRs 363,000
3. CRs 1,463,000
4. DRs 737,000
💡 Explanation:
COGS = Sales − Gross profit.
Q41medium
Trading account 26: net sales Rs 1,125,000, gross profit Rs 281,250. Cost of goods sold equals
1. ARs 1,125,000
2. BRs 281,250
3. CRs 843,750
4. DRs 1,406,250
💡 Explanation:
COGS = Sales − Gross profit.
Q42medium
Trading account 32: net sales Rs 1,275,000, gross profit Rs 344,250. Cost of goods sold equals
1. ARs 930,750
2. BRs 1,275,000
3. CRs 344,250
4. DRs 1,619,250
💡 Explanation:
COGS = Sales − Gross profit.
Q43Past Paper · PPSC/FPSC/NTSmedium
Trading account 33: net sales Rs 1,300,000, gross profit Rs 377,000. Cost of goods sold equals
1. ARs 1,300,000
2. BRs 377,000
3. CRs 923,000
4. DRs 1,677,000
💡 Explanation:
COGS = Sales − Gross profit.
Q44medium
Trading account 34: net sales Rs 1,325,000, gross profit Rs 410,750. Cost of goods sold equals
1. ARs 1,325,000
2. BRs 410,750
3. CRs 1,735,750
4. DRs 914,250
💡 Explanation:
COGS = Sales − Gross profit.
Q45medium
Trading account 35: net sales Rs 1,350,000, gross profit Rs 445,500. Cost of goods sold equals
1. ARs 1,350,000
2. BRs 445,500
3. CRs 904,500
4. DRs 1,795,500
💡 Explanation:
COGS = Sales − Gross profit.
Q46Past Paper · PPSC/FPSC/NTSmedium
Trading account 36: net sales Rs 1,375,000, gross profit Rs 343,750. Cost of goods sold equals
1. ARs 1,031,250
2. BRs 1,375,000
3. CRs 343,750
4. DRs 1,718,750
💡 Explanation:
COGS = Sales − Gross profit.
Q47medium
Trading account 37: net sales Rs 1,400,000, gross profit Rs 378,000. Cost of goods sold equals
1. ARs 1,400,000
2. BRs 1,022,000
3. CRs 378,000
4. DRs 1,778,000
💡 Explanation:
COGS = Sales − Gross profit.
Q48medium
Trading account 38: net sales Rs 1,425,000, gross profit Rs 413,250. Cost of goods sold equals
1. ARs 1,011,750
2. BRs 1,425,000
3. CRs 413,250
4. DRs 1,838,250
💡 Explanation:
COGS = Sales − Gross profit.
Q49Past Paper · PPSC/FPSC/NTSmedium
Trading account 39: net sales Rs 1,450,000, gross profit Rs 449,500. Cost of goods sold equals
1. ARs 1,450,000
2. BRs 449,500
3. CRs 1,000,500
4. DRs 1,899,500
💡 Explanation:
COGS = Sales − Gross profit.
Q50medium
Trading account 40: net sales Rs 1,475,000, gross profit Rs 486,750. Cost of goods sold equals
1. ARs 988,250
2. BRs 1,475,000
3. CRs 486,750
4. DRs 1,961,750
💡 Explanation:
COGS = Sales − Gross profit.
Q51medium
Trading account 41: net sales Rs 1,500,000, gross profit Rs 375,000. Cost of goods sold equals
1. ARs 1,500,000
2. BRs 375,000
3. CRs 1,125,000
4. DRs 1,875,000
💡 Explanation:
COGS = Sales − Gross profit.
Q52Past Paper · PPSC/FPSC/NTSmedium
Trading account 42: net sales Rs 1,525,000, gross profit Rs 411,750. Cost of goods sold equals
1. ARs 1,525,000
2. BRs 1,113,250
3. CRs 411,750
4. DRs 1,936,750
💡 Explanation:
COGS = Sales − Gross profit.
Q53medium
Trading account 43: net sales Rs 1,550,000, gross profit Rs 449,500. Cost of goods sold equals
1. ARs 1,550,000
2. BRs 1,100,500
3. CRs 449,500
4. DRs 1,999,500
💡 Explanation:
COGS = Sales − Gross profit.
Q54medium
Trading account 44: net sales Rs 1,575,000, gross profit Rs 488,250. Cost of goods sold equals
1. ARs 1,086,750
2. BRs 1,575,000
3. CRs 488,250
4. DRs 2,063,250
💡 Explanation:
COGS = Sales − Gross profit.
Q55Past Paper · PPSC/FPSC/NTSmedium
Trading account 45: net sales Rs 1,600,000, gross profit Rs 528,000. Cost of goods sold equals
1. ARs 1,072,000
2. BRs 1,600,000
3. CRs 528,000
4. DRs 2,128,000
💡 Explanation:
COGS = Sales − Gross profit.
Q56medium
Trading account 46: net sales Rs 1,625,000, gross profit Rs 406,250. Cost of goods sold equals
1. ARs 1,625,000
2. BRs 406,250
3. CRs 2,031,250
4. DRs 1,218,750
💡 Explanation:
COGS = Sales − Gross profit.
Q57medium
Trading account 47: net sales Rs 1,650,000, gross profit Rs 445,500. Cost of goods sold equals
1. ARs 1,650,000
2. BRs 445,500
3. CRs 1,204,500
4. DRs 2,095,500
💡 Explanation:
COGS = Sales − Gross profit.
Q58Past Paper · PPSC/FPSC/NTSmedium
Trading account 48: net sales Rs 1,675,000, gross profit Rs 485,750. Cost of goods sold equals
1. ARs 1,675,000
2. BRs 485,750
3. CRs 2,160,750
4. DRs 1,189,250
💡 Explanation:
COGS = Sales − Gross profit.
Q59medium
Trading account 49: net sales Rs 1,700,000, gross profit Rs 527,000. Cost of goods sold equals
1. ARs 1,700,000
2. BRs 1,173,000
3. CRs 527,000
4. DRs 2,227,000
💡 Explanation:
COGS = Sales − Gross profit.
Q60Past Paper · PPSC/FPSC/NTSmedium
Trading account 50: net sales Rs 1,725,000, gross profit Rs 569,250. Cost of goods sold equals
1. ARs 1,155,750
2. BRs 1,725,000
3. CRs 569,250
4. DRs 2,294,250
💡 Explanation:
COGS = Sales − Gross profit.
Q61medium
Trading account 51: net sales Rs 1,750,000, gross profit Rs 437,500. Cost of goods sold equals
1. ARs 1,750,000
2. BRs 437,500
3. CRs 1,312,500
4. DRs 2,187,500
💡 Explanation:
COGS = Sales − Gross profit.
Q62medium
Trading account 52: net sales Rs 1,775,000, gross profit Rs 479,250. Cost of goods sold equals
1. ARs 1,775,000
2. BRs 479,250
3. CRs 1,295,750
4. DRs 2,254,250
💡 Explanation:
COGS = Sales − Gross profit.
Q63Past Paper · PPSC/FPSC/NTSmedium
Trading account 53: net sales Rs 1,800,000, gross profit Rs 522,000. Cost of goods sold equals
1. ARs 1,800,000
2. BRs 522,000
3. CRs 2,322,000
4. DRs 1,278,000
💡 Explanation:
COGS = Sales − Gross profit.
Q64medium
Trading account 54: net sales Rs 1,825,000, gross profit Rs 565,750. Cost of goods sold equals
1. ARs 1,825,000
2. BRs 565,750
3. CRs 1,259,250
4. DRs 2,390,750
💡 Explanation:
COGS = Sales − Gross profit.
Q65medium
Trading account 55: net sales Rs 1,850,000, gross profit Rs 610,500. Cost of goods sold equals
1. ARs 1,239,500
2. BRs 1,850,000
3. CRs 610,500
4. DRs 2,460,500
💡 Explanation:
COGS = Sales − Gross profit.
Q66Past Paper · PPSC/FPSC/NTSmedium
Trading account 56: net sales Rs 1,875,000, gross profit Rs 468,750. Cost of goods sold equals
1. ARs 1,875,000
2. BRs 468,750
3. CRs 2,343,750
4. DRs 1,406,250
💡 Explanation:
COGS = Sales − Gross profit.
Q67medium
Trading account 57: net sales Rs 1,900,000, gross profit Rs 513,000. Cost of goods sold equals
1. ARs 1,387,000
2. BRs 1,900,000
3. CRs 513,000
4. DRs 2,413,000
💡 Explanation:
COGS = Sales − Gross profit.
Q68medium
Trading account 58: net sales Rs 1,925,000, gross profit Rs 558,250. Cost of goods sold equals
1. ARs 1,366,750
2. BRs 1,925,000
3. CRs 558,250
4. DRs 2,483,250
💡 Explanation:
COGS = Sales − Gross profit.
Q69Past Paper · PPSC/FPSC/NTSmedium
Trading account 59: net sales Rs 1,950,000, gross profit Rs 604,500. Cost of goods sold equals
1. ARs 1,950,000
2. BRs 1,345,500
3. CRs 604,500
4. DRs 2,554,500
💡 Explanation:
COGS = Sales − Gross profit.
Q70medium
Trading account 60: net sales Rs 1,975,000, gross profit Rs 651,750. Cost of goods sold equals
1. ARs 1,975,000
2. BRs 651,750
3. CRs 1,323,250
4. DRs 2,626,750
💡 Explanation:
COGS = Sales − Gross profit.
Q71medium
Trading account 61: net sales Rs 2,000,000, gross profit Rs 500,000. Cost of goods sold equals
1. ARs 2,000,000
2. BRs 500,000
3. CRs 2,500,000
4. DRs 1,500,000
💡 Explanation:
COGS = Sales − Gross profit.
Q72Past Paper · PPSC/FPSC/NTSmedium
Trading account 62: net sales Rs 2,025,000, gross profit Rs 546,750. Cost of goods sold equals
1. ARs 2,025,000
2. BRs 546,750
3. CRs 1,478,250
4. DRs 2,571,750
💡 Explanation:
COGS = Sales − Gross profit.
Q73medium
Trading account 63: net sales Rs 2,050,000, gross profit Rs 594,500. Cost of goods sold equals
1. ARs 1,455,500
2. BRs 2,050,000
3. CRs 594,500
4. DRs 2,644,500
💡 Explanation:
COGS = Sales − Gross profit.
Q74medium
Trading account 64: net sales Rs 2,075,000, gross profit Rs 643,250. Cost of goods sold equals
1. ARs 2,075,000
2. BRs 1,431,750
3. CRs 643,250
4. DRs 2,718,250
💡 Explanation:
COGS = Sales − Gross profit.
Q75Past Paper · PPSC/FPSC/NTSmedium
Trading account 65: net sales Rs 2,100,000, gross profit Rs 693,000. Cost of goods sold equals
1. ARs 2,100,000
2. BRs 693,000
3. CRs 1,407,000
4. DRs 2,793,000
💡 Explanation:
COGS = Sales − Gross profit.
Q76medium
Trading account 66: net sales Rs 2,125,000, gross profit Rs 531,250. Cost of goods sold equals
1. ARs 2,125,000
2. BRs 531,250
3. CRs 1,593,750
4. DRs 2,656,250
💡 Explanation:
COGS = Sales − Gross profit.
Q77medium
Trading account 67: net sales Rs 2,150,000, gross profit Rs 580,500. Cost of goods sold equals
1. ARs 2,150,000
2. BRs 580,500
3. CRs 2,730,500
4. DRs 1,569,500
💡 Explanation:
COGS = Sales − Gross profit.
Q78Past Paper · PPSC/FPSC/NTSmedium
Trading account 68: net sales Rs 2,175,000, gross profit Rs 630,750. Cost of goods sold equals
1. ARs 2,175,000
2. BRs 630,750
3. CRs 1,544,250
4. DRs 2,805,750
💡 Explanation:
COGS = Sales − Gross profit.
Q79medium
Trading account 69: net sales Rs 2,200,000, gross profit Rs 682,000. Cost of goods sold equals
1. ARs 1,518,000
2. BRs 2,200,000
3. CRs 682,000
4. DRs 2,882,000
💡 Explanation:
COGS = Sales − Gross profit.
Q80Past Paper · PPSC/FPSC/NTSmedium
Trading account 70: net sales Rs 2,225,000, gross profit Rs 734,250. Cost of goods sold equals
1. ARs 2,225,000
2. BRs 734,250
3. CRs 1,490,750
4. DRs 2,959,250
💡 Explanation:
COGS = Sales − Gross profit.

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