Subsidiary Books Quizz Advertisement MCQ’s For All Chapters – Accounts Class 11th 1. Rectifying the error of a credit purchase of goods worth Rs. 10,000 recorded as credit sale to Mr. D, discovered two months later. A. Journal Proper (General journal) B. Sales Book C. Cash Book D. Purchase bookABCDQuestion 1 of 202. A___________ is sent to a customer when he returns goods : A. Debit Note B. Credit Note C. Proforma Invoice D. None of the aboveABCDQuestion 2 of 203. The Balance of Sales day book is Rs. 25,000. Rs. 5,000 were recovered from debtors. Then balance of Day Book will be transferred by which amount ? A. Rs. 25,000 B. Rs. 5,000 C. Rs. 20,000 D. Rs. 10,000ABCDQuestion 3 of 204. Goods were sold on credit basis to A Brothers for Rs. 1,000. A. Cash Book B. Journal Proper (General Journal) C. Sales book D. Bills Receivable bookABCDQuestion 4 of 205. Following are not subsidiary books: A. Sales Book B. Cash book C. purchase book D. Bills Receivable bookABCDQuestion 5 of 206. An allowance of Rs. 50 was offered for an early payment of cash of Rs. 1,050. A. Sales Book B. Cash Book C. Journal Proper (General Journal) D. Purchase BookABCDQuestion 6 of 207. The source document or voucher used for recording entries in sales Book is : A. Invoice received B. Invoice sent out C. Credit notes sent out D. Debit notes receivedABCDQuestion 7 of 208. The total of the Purchase Day Book is posted periodically to the : A. Debit of purchases A/c B. Credit of purchase A/c C. Cash Book D. None of theseABCDQuestion 8 of 209. Unpaid salary for Rs. 340 is to be provided for in the accounts. A. Bills Receivable Book B. Purchases Book C. Journal Proper (General Journal) D. Purchases ReturnABCDQuestion 9 of 2010. Total of Sales Book will be posted : A. In Debit side of Sales Account B. In Credit side of purchases account C. In Credit side of Sales Account D. In Debit side of Sales return accountABCDQuestion 10 of 2011. Goods Outward Journal is meant for recording all returns of goods A. Sold on credit B. Purchased on credit C. Purchased on cash D. None of the aboveABCDQuestion 11 of 2012. Goods sold for cash Rs. 10,000 plus 10% sales tax. Sales A/c will be credited by: A. Rs. 11,000 B. Rs. 10,000 C. Rs. 9,000 D. NoneABCDQuestion 12 of 2013. A bills receivable of Rs. 1,000, which was received from a debtor in full settlement for a claim of Rs. 1,100 is dishonoured. A. Purchases Return Book B. Bills Receivable Book C. Purchases Book D. Journal Proper (General journal)ABCDQuestion 13 of 2014. The total of the purchases day book is posted periodically to the debit of : A. Purchases account B. Cash book C. Journal proper D. None of theseABCDQuestion 14 of 2015. In Purchases Book the record is in respect of A. Cash purchase of goods, B. Credit purchase of goods dealt in, C. All purchases of goods. D. None of the aboveABCDQuestion 15 of 2016. Credit purchase of stationery worth Rs. 5,000 by a stationery dealer. A. Purchase book B. Sales book C. Cash book D. Journal proper (General journal)ABCDQuestion 16 of 2017. Purchase of furniture on credit should be recorded in _______ A. Purchase book B. Sales book C. Cash book D. JournalABCDQuestion 17 of 2018. Total of the Purchase Return Book is posted to the ______ side of Purchase Return Account in the ledger: A. Debit B. Credit C. No where D. None of theseABCDQuestion 18 of 2019. A second hand motor car was purchased on credit from B Brothers for Rs. 10,000. A. Journal Proper (General Journal) B. Sales Book C. Cash book D. Purchase BookABCDQuestion 19 of 2020. The debit note issued are used to prepare A. Sales return book B. Purchase Return Book C. Sales book D. Purchases bookABCDQuestion 20 of 20 Loading...
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