Special Journals Flashcards
Subsidiary books are called books of:
A. Original entry
B. Secondary entry
C. Final entry
D. Basic entry
A.
Which book is used to record all cash receipts and cash payments?
A. Sale book
B. Purchase book
C. Cash book
D. Petty cash book
C.
Which book is used to record all credit purchases
A. Purchases book
B. Purchase returns book
C. Cash book
D. Debit note book
4.
Idk.
All the transactions related to credit sales are recorded in:
A. Sales returns book
B. Sales book
C. Credit note book
D. Cash book
B.
The book which is used to record all goods returned by us to our supplier is called
A. Purchases book
B. Returns inwards book.
C. Sales book
D. Return outwards book
6.
D.
The book which is used to record all goods returned to us by our customers is called
A. Returns inwards book
B. Returns outwards book
C. Sales book
D. Cash book
A.
All the acceptances received from the debtors are recorded in:
A. Bills Payable book
B. Cash book
C. Bills receivable book
D. Debtor’s Book
8.
C.
All the bills given to the creditors are recorded in.
A. Bill payable book
B. Creditor’s book
C. Bank Book
D. Bill receivable book
9.
A.
Bill Receivable Book represents:
A. Ledger
B. Journal
C. Trial Balance
D. All of above.
10.
B.
A book which is used to record small expenses is called:
A. Expenses book
B. Cash book
C. Petty cash book
D. Purchases book
11.
D.
When the goods are returned to the suppliers, an intimation is sent to them is called:
A. Currency note
B. Invoice
C. Debit note
D. Credit note
Idk
A document is sent to customer when he returns the goods is called:
A. Promissory note
B. Debit note
C. Currency note
D. Credit note
D.
The cash book is a book of:.
A. Compound entry
B. Original entry
C. Final entry
D. Simple entry
Idk.
The periodical total of purchases book is posted to the:
A. Debit of purchases account .
B. Credit of purchases account
C. Credit of Cash account
D. Debit of Sales account
A
Both cash purchases as well as credit purchases are recorded in:
A. Cash book
B. Purchase book
C. Purchases account
D. None of these
B.
Sales returns book periodical total is posted to:
A. Debit of returns inwards account
B. Credit of returns inwards account
C. Debit of returns outwards account
D. Credit of returns outwards account
A
The periodical total of purchases returns book is posted to:
A. Debit of returns outwards account .
B. Credit of returns inwards account
C. Debit of returns inwards account
D. Credit of returns outwards account
D
A document given by the seller to the buyer for credit sale of goods or assets is called.
A. Cash memo
B. Invoice
C. Voucher
D. None of these.
B
