A noncurrent asset is an asset that is not likely to turn to unrestricted cash within one year of the balance sheet date. (This assumes that the company has an operating cycle of less than one year.)
A non-current asset is also referred to as a long-term asset.
Non-current assets are reported under the following balance sheet headings:
★ Investments (long-term)
★ Property, plant and equipment
★ Intangible assets
★ Other assets
The present worth of a certain bill due sometime hence is Rs. 800 and the true discount is Rs. 36. The banker's discount is A. Rs. 37 B. Rs. 37.62 C. Rs. 34.38 D. Rs. 38.98
The true discount on a bill of Rs. 540 is Rs. 90. The banker's discount is A. Rs. 60 B. Rs. 108 C. Rs. 110 D. Rs. 112
The banker's discount on a certain sum due 2 years hence is 11/10 of the true discount. The rate percent is A. 11% B. 10% C. 5% D. 5.5%
The banker's gain on a sum due 3 years hence at 12% per annum is Rs. 270. The banker's discount is A. Rs. 960 B. Rs. 840 C. Rs. 1020 D. Rs. 760
The banker's gain of a certain sum due 2 years hence at 10% per annum is Rs. 24. The present worth is A. Rs. 480 B. Rs. 520 C. Rs. 600 D. Rs. 960
The banker's discount on Rs. 1600 at 15% per annum is the same as true discount on Rs. 1680 for the same time and at the same rate. The time is A. 3 months B. 4 months C. 6 months D. 8 months
The present worth of a sum due sometime hence is Rs. 576 and the banker's gain is Rs. 16. The true discount is A. Rs. 36 B. Rs. 72 C. Rs. 48 D. Rs. 96
The banker's discount on a sum of money for 1 years is Rs. 558 and the true discount on the same sum for 2 years is Rs. 600. The rate percent is A. 10% B. 13% C. 12% D. 15%
The banker's discount on a bill due 4 months hence at 15% is Rs. 420. The true discount is A. Rs. 400 B. Rs. 360 C. Rs. 480 D. Rs. 320
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