1) Depreciation is charged on which of the following? a) Current Assets b) Fixed Assets c) Intangible Assets  d) Liabilities 2) Who typically issues a credit note ? a) The Customer b) The supplier c) The Accountant d) The Bank 3) Who is the father of Accountancy ? a) Adam smith b) Luca pacioli  c) Albert Einstein d) Leonardo da vinci 4) Who wrote book ‘Wealth of Nation’ ? a) Adam Smith b) Paul Samuelson c) Alfred Marshal  d) Lionel Robins 5) B2C stands for ________. a) Business to Customer b) Business to Consumer c) Business to Company

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