eVidyarthi

MCQ Chapter 5 Accountancy Class 11 Maharashtra Board

Subsidiary Books

1. Which book records all cash and bank transactions?

Question 1 of 20

2. What is the primary purpose of Subsidiary Books?

Question 2 of 20

3. Which of the following is a book of original entry?

Question 3 of 20

4. Which Subsidiary Book is used to record credit purchases of goods?

Question 4 of 20

5. What does a Sales Return Book record?

Question 5 of 20

6. What type of entry is denoted by "C" in a Cash Book with Cash and Bank column?

Question 6 of 20

7. Which of the following is not recorded in the Purchase Book?

Question 7 of 20

8. When a cheque received is dishonoured, it is recorded in the Cash Book as:

Question 8 of 20

9. Which account is debited when interest is charged on overdraft?

Question 9 of 20

10. What is the nature of a bank overdraft balance?

Question 10 of 20

11. In which Subsidiary Book are petty expenses recorded?

Question 11 of 20

12. What system is used in Analytical Petty Cash Book for maintaining a fixed amount?

Question 12 of 20

13. Which book records only credit sales of goods?

Question 13 of 20

14. What is a Debit Note?

Question 14 of 20

15. Which account is credited when a bank allows interest?

Question 15 of 20

16. Which entry is made for cash withdrawn from bank for office use in a two-column cash book?

Question 16 of 20

17. What is recorded in Journal Proper?

Question 17 of 20

18. What does the Sales Return Book record?

Question 18 of 20

19. What is the reason for maintaining Subsidiary Books?

Question 19 of 20

20. What type of entry is made when cash is deposited into bank?

Question 20 of 20


 

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