Answer: Option C. -> Endorsee A/c
Bills receivable endorsed are debited to Endorsee A/c. The endorsee will be the owner of the bill and he will realise the payment of the bill on the due date from the drawee.

Answer: Option A. -> A Debit note is sent to him
When the goods are returned to a supplier a Debit note is sent to him which indicates that his/her account has been debited with the repective amount.

Answer: Option C. -> Matching concept
Amortization of unidentified intangible assets is in terms of Matching concept. In the Matching Concept of Accounting, all the expenses matched with the revenue of an accounting period should only be taken into consideration.

Answer: Option D. -> Increase gross profit as well as net profit
If the opening inventory of a business is undercast, it will Increase gross profit as well as net profit.

Answer: Option A. -> Conservatism concept
Provision for bad debts is made as per the Conservatism concept. The conservatism principle is the general concept of recognizing expenses and liabilities as soon as possible when there is uncertainty about the outcome, but to only recognize revenues and assets when they are assured of being received.

Answer: Option D. -> Trial Balance
Trial Balance is not a financial statement. Trial Balance is a list of closing balances of ledger accounts on a certain date and is the first step towards the preparation of financial statements. It is usually prepared at the end of an accounting period to assist in the drafting of financial statements.

Answer: Option B. -> Current liability
Declared dividend should be classified in the balance sheet as a Current liability. Dividends payable are dividends that a company's board of directors has declared to be payable to its shareholders. Until such time as the company actually pays the shareholders, the cash amount of the dividend is recorded within a dividends payable account as a current liability.

Answer: Option D. -> Prospectus
The document inviting offers from public to subscribe for the debentures or shares of a body corporate is a Prospectus.

Answer: Option A. -> Written down value
The portion of the acquisition cost of an asset yet to be allocated is known as Written down value. Written-down value is the value of an asset after accounting for depreciation or amortization.

Answer: Option C. -> Create funds for replacement of fixed assets
The main objective of providing depreciation is to Create funds for replacement of fixed assets. The main objective of charging depreciation is to accumulate adequate fund to replace old asset with the new one after the useful life. Depreciation is charged to fixed assets which helps to show the current value of the asset.