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Accounting Estimate

  • An accounting estimate means determination of an amount of financial statement, for which exact information is not available & which cannot be measured precisely due to uncertainties inherent in business activities.
     
  • It needs considerable judgement of the management, based upon past experience & latest information available.

     

    Example

    Estimation is made of useful life of a depreciable asset, estimation of bad-debts, estimation of income-tax, etc

     


Change In Accounting Estimate

  • An estimate may require revision if changes occur regarding circumstances on which the estimate was based, or as a result of new information or more experience available.       
  • Change in Accounting estimate means difference arises between certain parameters estimated earlier and re-estimated during the current period or actual results achieved during the current period.        

Let's practice.
 

{"questions":[{"questionText":"<span\nstyle=\"color: rgb(0, 0, 0); font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">Pick Up The Correct Answer From The Given Choices<\/span><br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; background-color: rgb(218, 218, 218);\">Measurement discipline deals with<\/span>","options":[{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Identification of objects and events<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Selection of scale<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Evaluation of dimension of measurement scale<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">All of the above<\/span>","clicked":"no","isAnswer":"yes"}]},{"questionText":"<span\nstyle=\"color: rgb(0, 0, 0); font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">Pick Up The Correct Answer From The Given Choices<\/span><br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; background-color: rgb(218, 218, 218);\">All of the following are valuation principles except<\/span>","options":[{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Historical cost<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Present value<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Future value<\/span>","clicked":"no","isAnswer":"yes"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Realisable value<\/span>","clicked":"no","isAnswer":"no"}]},{"questionText":"<span\nstyle=\"color: rgb(0, 0, 0); font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">Pick Up The Correct Answer From The Given Choices<\/span><br> \t\t\t\t\t\t<span\nstyle=\"font-size:18px;\"><span\nstyle=\"font-family:verdana,geneva,sans-serif;\"><\/span><\/span><br\/><span\nstyle=\"font-size:18px;\"><span\nstyle=\"font-family:verdana,geneva,sans-serif;\"><span\nstyle=\"line-height: 19.49652862548828px; background-color: rgb(218, 218, 218);\">Book value of machinery on 31st March, 2010 Rs.10,00,000\u00a0 Market value as on 31st March, 2006 Rs.11,00,000<\/span><br\nstyle=\"line-height: 19.49652862548828px;\" \/> \t\t\t\t\t\t<span\nstyle=\"line-height: 19.49652862548828px;\">As on 31st March, 2006, if the company values the machinery at Rs. 11,00,000, which\u00a0 of\u00a0 the following valuation principle is being followed?<\/span><\/span><\/span>","options":[{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Historical Cost<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Present Value<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Realisable Value<\/span>","clicked":"no","isAnswer":"yes"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Current Cost<\/span>","clicked":"no","isAnswer":"no"}]},{"questionText":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">Mohan purchased a machinery amounting Rs. 10,00,000 on 1st April, 2000. On 31st March, 2010, similar machinery could be purchased for Rs. 20,00,000 but the realizable value of the machinery (purchased on 1.4.2000) was estimated at Rs. 15,00,000. The present discounted value of the future net cash inflows that the machinery was expected to generate in the normal course of business, was calculated as Rs. 12,00,000.<\/span><br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">The current cost of the machinery is<\/span>","options":[{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Rs. 10,00,000<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Rs. 20,00,000<\/span>","clicked":"no","isAnswer":"yes"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Rs. 15,00,000<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Rs. 12,00,000<\/span>","clicked":"no","isAnswer":"no"}]},{"questionText":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">Mohan purchased a machinery amounting Rs. 10,00,000 on 1st April, 2000. On 31st March, 2010, similar machinery could be purchased for Rs. 20,00,000 but the realizable value of the machinery (purchased on 1.4.2000) was estimated at Rs. 15,00,000. The present discounted value of the future net cash inflows that the machinery was expected to generate in the normal course of business, was calculated as Rs. 12,00,000.<\/span><br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">The present value of machinery is<\/span>","options":[{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; background-color: rgb(218, 218, 218);\">Rs. 10,00,000<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; background-color: rgb(218, 218, 218);\">Rs. 20,00,000<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; background-color: rgb(218, 218, 218);\">Rs. 15,00,000<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; background-color: rgb(218, 218, 218);\">Rs. 12,00,000<\/span>","clicked":"no","isAnswer":"yes"}]},{"questionText":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">Mohan purchased a machinery amounting Rs. 10,00,000 on 1st April, 2000. On 31st March, 2010, similar machinery could be purchased for Rs. 20,00,000 but the realizable value of the machinery (purchased on 1.4.2000) was estimated at Rs. 15,00,000. The present discounted value of the future net cash inflows that the machinery was expected to generate in the normal course of business, was calculated as Rs. 12,00,000.<\/span><br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">The historical cost of machinery is<\/span>","options":[{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; background-color: rgb(218, 218, 218);\">Rs. 10,00,000<\/span>","clicked":"no","isAnswer":"yes"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; background-color: rgb(218, 218, 218);\">Rs. 20,00,000<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; background-color: rgb(218, 218, 218);\">Rs. 15,00,000<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; background-color: rgb(218, 218, 218);\">Rs. 12,00,000<\/span>","clicked":"no","isAnswer":"no"}]},{"questionText":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">Mohan purchased a machinery amounting Rs. 10,00,000 on 1st April, 2000. On 31st March, 2010, similar machinery could be purchased for Rs. 20,00,000 but the realizable value of the machinery (purchased on 1.4.2000) was estimated at Rs. 15,00,000. The present discounted value of the future net cash inflows that the machinery was expected to generate in the normal course of business, was calculated as Rs. 12,00,000.<\/span><br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">The realizable value of machinery is<\/span>","options":[{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Rs. 10,00,000<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Rs. 20,00,000<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Rs. 15,00,000<\/span>","clicked":"no","isAnswer":"yes"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Rs. 12,00,000<\/span>","clicked":"no","isAnswer":"no"}]}],"testId":0,"subject":"Subject","testName":"Test Name","testType":"Single","totQues":7,"marksPerQues":1,"totalMarks":7,"totalTime":7,"negativeMarksPerQues":0,"instructions":[{"ins":"Mark the sentence with correct option."},{"ins":"After you have attempted all the questions, click on the Finish Test button to know your score and the correct answers."}]}

 

 

 





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