Fixed Assets Interview Preparation Guide

Strengthen your Fixed Assets interview skills with our collection of 46 important questions. Each question is crafted to challenge your understanding and proficiency in Fixed Assets. Suitable for all skill levels, these questions are essential for effective preparation. Get the free PDF download to access all 46 questions and excel in your Fixed Assets interview. This comprehensive guide is essential for effective study and confidence building.
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46 Fixed Assets Questions and Answers:

1 :: What are fixed asset?

fixed asset are assest which gives the business future benfife

Fixed assets are those which are tangiable in nature and is not meant for sale in the near future and from which future benefits are derived.

Fixed Assets are those which are tangible and used for running the day to day business which are owned. As they are utilised for business, we save a part of the profit earned in the business to replace these Assets when they worn out.
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2 :: what is fectitious assets?
what is ment by cash book and day book and general leder?
Employee salary deductions under section of the income tax act of india?

Fictitious Assets :These are the assets which can not be seen, but exist in the business.

ex: Goodwill, patents, etc

Cash Book: It is one of the Subsidiary Book which is generally used by any business organisation to record all the cash transactions which helps to know the cash position as and when desired. In it all the entries will be recorded. Generally the cash book can be balanced once in a month.

Day Cash book: It is the book maintained by accountant to record all the cash transactions with takes place during the day (it can be receipt or payment). At later stage these will be posted into cash book.

General Ledger : While preparing Trial balance to check the arithmetical accuracy, some times the debit and credit balances may not tally, to make the process easy the accountant will open an account named General Ledger to post the entries which r causing balancing problem.

straight line method is calculated based on the original cost and year by year the dep will remain the same, but in the nbv the dep we will calculate based on the original cost.

3 :: What is the difference between debenture holders and creditors?

Debentureholder are those who provides long term loan at specific interest rate in term of cash and creditor provides only short term credit in term of cash for purchasing of goods.

4 :: What are the various means of calculating depreciation?

1. Double declining method

2. Units of production method

3. Straight-line method

4. Sum of year digit method


Depreciation Fund Method Insurance Method Annuty Method

5 :: After run depreciation i have forget calculate depreciation of one asset then how to calculate depreciation of that asset?

if u forgot depreciation we have to follow the preliminary principal of the depreciation. That is

value of asset/life time of asset*100.
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6 :: What is the difference between the different depreciation methods?

Different Methods Of Dpn .

Straight Line Method

Diminishing Value Method

Annuity Method

Depletion Method

Written Down value Method

7 :: What experience have you had as a cashier?

Basically , almost all times, i must be in full of concentration,

secondly, before cash paying and cash receiving we must count and give , at in any situation.

Finally, quick listener, and speed and accuracy maintainence is very important.

8 :: Explain NON PERFORMING ASSET?

An asset or account of borrower,which has been classified by a bank or financial instution as sub-standard,doubtful or loss assets as per the guidelines issued by RBI.

An Asset/Advance is considered as non-performing in casse if interest or isntalment of principal or both remain unpaid for more than two quarters in a financial year.

9 :: What is the meaning of non performing assets?

A non performing asset is one which does not earn any income. For example you have built a house consisting of 3 floors and the whole building is occupied by your family member and does not earn any rent, then this is called as a non performing asset.

A non performing asset is a type of asset which does not earn any income and these asset unable to cover up the investment put into it to hold.

if dues in the form of intrest and principle are not paid by borrower for the period of 90 days then the assets is called as N.P.A

10 :: What is accumulated depreciation?

Accumulated depreciation is contra account in Assets section of Balance sheet. That means, assets normally have debit balance but Accumulated depreciation has credit balance. This is a unique type of account and it serves the purpose of showing the viewers the original amount of assets and the resulting depreciation on those assets. Acc dep is also an ingredient in depreciation journal entry. Where Depreciation expese is debited and acc dep is credited.
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