December 2025 Edition
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December 2025 Current Affairs MCQs & Solutions
Top national & international current affairs questions for CSS, PMS, FPSC, PPSC, and NTS screening tests.
#1801
Which day of the week was 27/8/2025?
(a) Wednesday
(b) Monday
(c) Thursday
(d) Tuesday
Explanation: Step-by-step solution: 1. Use Zeller's congruence to compute the day of the week. 2. After substituting the values, remainder corresponds to Wednesday. 3. Therefore, 27/8/2025 fell on a Wednesday.
#1802
Which day of the week was 27/12/2025?
(a) Monday
(b) Wednesday
(c) Tuesday
(d) Saturday
Explanation: Step-by-step solution: 1. Use Zeller's congruence to compute the day of the week. 2. After substituting the values, remainder corresponds to Saturday. 3. Therefore, 27/12/2025 fell on a Saturday.
#1803
Which day of the week was 13/2/2025?
(a) Tuesday
(b) Thursday
(c) Wednesday
(d) Monday
Explanation: Step-by-step solution: 1. Use Zeller's congruence to compute the day of the week. 2. After substituting the values, remainder corresponds to Thursday. 3. Therefore, 13/2/2025 fell on a Thursday.
#1804
Which day of the week was 20/11/2025?
(a) Tuesday
(b) Monday
(c) Thursday
(d) Wednesday
Explanation: Step-by-step solution: 1. Use Zeller's congruence to compute the day of the week. 2. After substituting the values, remainder corresponds to Thursday. 3. Therefore, 20/11/2025 fell on a Thursday.
#1805
Which day of the week was 27/4/2025?
(a) Sunday
(b) Monday
(c) Wednesday
(d) Tuesday
Explanation: Step-by-step solution: 1. Use Zeller's congruence to compute the day of the week. 2. After substituting the values, remainder corresponds to Sunday. 3. Therefore, 27/4/2025 fell on a Sunday.
#1806
Which day of the week was 20/7/2025?
(a) Tuesday
(b) Wednesday
(c) Monday
(d) Sunday
Explanation: Step-by-step solution: 1. Use Zeller's congruence to compute the day of the week. 2. After substituting the values, remainder corresponds to Sunday. 3. Therefore, 20/7/2025 fell on a Sunday.
#1807
Which day of the week was 20/3/2025?
(a) Wednesday
(b) Tuesday
(c) Monday
(d) Thursday
Explanation: Step-by-step solution: 1. Use Zeller's congruence to compute the day of the week. 2. After substituting the values, remainder corresponds to Thursday. 3. Therefore, 20/3/2025 fell on a Thursday.
#1808
Which day of the week was 13/6/2025?
(a) Tuesday
(b) Wednesday
(c) Friday
(d) Monday
Explanation: Step-by-step solution: 1. Use Zeller's congruence to compute the day of the week. 2. After substituting the values, remainder corresponds to Friday. 3. Therefore, 13/6/2025 fell on a Friday.
#1809
Which day of the week was 13/10/2025?
(a) Monday
(b) Thursday
(c) Tuesday
(d) Wednesday
Explanation: Step-by-step solution: 1. Use Zeller's congruence to compute the day of the week. 2. After substituting the values, remainder corresponds to Monday. 3. Therefore, 13/10/2025 fell on a Monday.
#1810
Which day of the week was 6/5/2025?
(a) Thursday
(b) Wednesday
(c) Tuesday
(d) Monday
Explanation: Step-by-step solution: 1. Use Zeller's congruence to compute the day of the week. 2. After substituting the values, remainder corresponds to Tuesday. 3. Therefore, 6/5/2025 fell on a Tuesday.
#1811
Which day of the week was 6/1/2025?
(a) Wednesday
(b) Monday
(c) Thursday
(d) Tuesday
Explanation: Step-by-step solution: 1. Use Zeller's congruence to compute the day of the week. 2. After substituting the values, remainder corresponds to Monday. 3. Therefore, 6/1/2025 fell on a Monday.
#1812
If the inventory valuation at 31 December 2017 was overstated by $6,000, what is the impact on the gross profit for the year ending 31 December 2018?
(a) S6 000 overstated
(b) nil effect
(c) $12 000 overstated
(d) $6 000 understated
Explanation: Closing inventory for 2017 becomes the opening inventory for 2018. If 2017 closing inventory is overstated, the opening inventory for 2018 is also overstated. Since Cost of Goods Sold = Opening Inventory + Purchases - Closing Inventory, an overstated opening inventory increases the cost of goods sold, thereby reducing the gross profit for 2018 by the same amount.
#1813
If a business pays rent quarterly at $1,200, with an opening accrual of $800 on January 1, 2018, and payments of $2,000, $1,200, and $1,200 made during the year, what amount should be debited to the Income Statement for the year ended December 31, 2018?
(a) $5 600
(b) $4 800
(c) $3 600
(d) $4 400
Explanation: The Income Statement must reflect the rent expense incurred during the current accounting period, regardless of cash payments. Since the rent is $1,200 per quarter, the annual expense is $1,200 multiplied by 4 quarters, totaling $4,800. Accruals and prepayments adjust the cash paid to arrive at this accrual-based expense figure.
#1814
A business pays $3,200 for rent covering the period from 1 April 2018 to 31 March 2019. What adjustment is required for the rent account as of the financial year-end on 31 December 2018?
(a) an accrual of $2 400
(b) a prepayment of $800
(c) an accrual of $800
(d) a prepayment of $2 400
Explanation: The rent covers 12 months. From 1 January 2019 to 31 March 2019 is 3 months of unexpired rent. Calculation: ($3,200 / 12 months) * 3 months = $800. Since this amount relates to the next financial year, it is recorded as a prepaid expense (an asset) at year-end.
#1815
A business receives $10,000 in annual rent. If $5,000 was received on 1 May 2018 and $5,000 on 1 November 2018, what amount should be reported as rent income in the income statement for the year ending 31 December 2018?
(a) $10,000 debit
(b) $10,000 credit
(c) $7,500 credit
(d) $7,500 debit
Explanation: The business earns rent from April to December (9 months). Monthly rent is $833.33. Total earned for 9 months is $7,500. Since this is income, it is credited to the income statement. The remaining $2,500 received is unearned income for the next year.
#1816
An asset was acquired on January 1, 20X3, for £5,500. Using the reducing balance method at a rate of 20% per annum, what is the net book value as of December 31, 20X5?
(a) £2,816
(b) £2,200
(c) £3,520
(d) £3,300
Explanation: To calculate the book value after three years: Year 1: £5,500 * 0.8 = £4,400. Year 2: £4,400 * 0.8 = £3,520. Year 3: £3,520 * 0.8 = £2,816. The reducing balance method applies the depreciation rate to the remaining book value each year, resulting in a final book value of £2,816 after three full years of depreciation.
#1817
Identify the standard format for the heading of a balance sheet for Clayton Ltd as of 31 December 1998.
(a) Clayton Ltd, balance sheet as at 31 December 1998
(b) Balance sheet for Clayton Ltd for year as at 31 December
(c) Balance sheet for Clayton Ltd as for the year ended 31 December 19998
(d) Balance sheet as at 31 December 1998
Explanation: A balance sheet represents the financial position of an entity at a specific point in time. The standard heading includes the name of the entity, the title of the statement, and the specific date. Option C correctly identifies the entity and the 'as at' date format required for a statement of financial position.
#1818
Junior plc. reported a retained profit of £160,000 for the year ended 31 December 2012. If the company paid £25,000 in debenture interest and an ordinary dividend of 8 pence per share on 1 million shares, what was the total profit for the year?
(a) £260,000
(b) £240,000
(c) £80,000
(d) £215,000
Explanation: To calculate the profit for the year, we add the distributions back to the retained profit. Dividends paid = 1,000,000 shares * £0.08 = £80,000. Total profit = Retained profit (£160,000) + Dividends (£80,000) = £240,000. Note that debenture interest is an expense deducted before arriving at the profit for the year, so it is already accounted for in the net profit figure.
#1819
Calculate the closing balance of the debtors account as of December 31, 2012, given an opening balance of $2,000 on January 1, 2012, credit sales of $1,000, and total cash receipts from debtors of $1,500.
(a) 2000
(b) 1500
(c) 1000
(d) 500
Explanation: The closing balance of debtors is calculated by taking the opening balance, adding credit sales, and subtracting cash received. Here, $2,000 (opening) + $1,000 (sales) - $1,500 (receipts) equals $1,500. This reflects the net amount still owed by customers at the end of the accounting period.
#1820
Which category of crops is characterized by a sowing period from October to December and a harvesting period from March to May?
(a) Kharif crops
(b) All of these
(c) Relay crops
(d) Rabi crops
Explanation: Rabi crops are planted during the winter season, from October to December, and are harvested during the summer season, from March to May. This specific planting and harvesting schedule defines Rabi crops, which rely on winter rains and cooler temperatures for optimal growth.