Question 1 :
Insurance expenses paid to bring an equipment from the place of purchase to the place of installation is a type of ____________.

Question 3 :
Subsequent expenditures that extend the useful life, improve the quality of output, or reduce operating costs of an existing asset beyond their originally estimated levels are ________.

Question 9 :
X who was closing his book 31st march failed to take the actual stock which he did on 9th April, when it was ascertained by him&#160; to be worth Rs.50,000<br/>It was found that sales are entered in the Sales Day Book on the same day of dispatch and the returns inward in the return book as and when goods are received back . Purchases are entered in the Purchase Day Book once the invoices are received .Observations-<br/>(i) Sales between 31st March and 9th April as Sales Book are Rs.1,720.Rate of gross profit is 1/3rd on cost.<br/>(ii) Purchases during the same period as per Purchases Book are Rs.120.<br/>(iii) Out of above purchases , goods amounting to Rs.50 were not received until after the stock was taken.<br/>(iv) Goods invoiced during the month of March , but goods received only on 4th April , amounted to Rs.100.<br/>The Value of physical stock on 31st March is ________________.

Question 10 :
What time would be taken into consideration for calculation of interest on drawings if equal monthly amount is drawn as drawing at the beginning of each month ?