Subsidiary Books - II Book Back Questions

11th Standard

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Accountancy

Time : 00:45:00 Hrs
Total Marks : 30
    5 x 1 = 5
  1. Cash book is a_______

    (a)

    Subsidiary book

    (b)

    Principal book

    (c)

    Journal proper

    (d)

    Both subsidiary book and principal book

  2. Which of the following is recorded as contra entry?

    (a)

    Withdrew cash from bank for personal use

    (b)

    Withdrew cash from bank for office use

    (c)

    Direct payment by the customer in the bank account of the business

    (d)

    When bank charges interest

  3. If the debit and credit aspects of a transaction are recorded in the cash book, it is ______.

    (a)

    Contra entry

    (b)

    Compound entry

    (c)

    Single entry

    (d)

    Simple entry

  4. The balance in the petty cash book is_____.

    (a)

    An expense

    (b)

    A profit

    (c)

    An asset

    (d)

    A liability

  5. Small payments are recorded in a book called_____.

    (a)

    Cash book

    (b)

    Purchase book

    (c)

    Bills payable book

    (d)

    Petty cash book

  6. 3 x 2 = 6
  7. What is cash discount?

  8. What is trade discount?

  9. What is a petty cash book?

  10. 3 x 3 = 9
  11. Explain the meaning of imprest system of petty cash book.

  12. Enter the following transactions in a simple cash book of Kunal:

    2017    
    Jan   Rs
    1 Cash in hand 11,200
    5 Received from ramesh 300
    7 Pain Rent 30
    8 Sold goods for cash 300
    10 Paid mohan 700
    27 Purchased furniture for cash 200
    31 Paid salaries 100
  13. Enter the following transactions in a single column cash cash book of Pradeep for April, 2017

    April   Rs
    1 Commenced Bussiness with cash 27,000
    5 Bought goods for cash 6,000
    10 Goods sold for cash 11,000
    13 Paid into bank 5,000
    14 Goods sold to Sangeetha for cash 9,000
    17 Goods purchased from Preethi on credit 13,000
    21 Purchased stationery by cash 200
    25 Paid Murugan by cash 14,000
    26 Commission paid by cash 700
    29 Drew from bank for office use 4,000
    30 Rent paid by cheque 3,000
  14. 2 x 5 = 10
  15. Enter the following transactions in a single column cash book of Pandeeswari for the month of June, 2017.

        Rs
    June 2 Started business with cash 50,000
    8 Paid rent in cash 4,000
    10 Purchased printer for cash 7,500
    11 Cash purchases 15,000
    14 Cash sales 10,000
    17 Commission received in cash 6,000
    19 Interest paid for loan in cash 2,000
    20 Cash withdrawn for personal use 3,000
    21 Paid speed post charges in cash 3,500
  16. Enter the following transactions in cash book with discount and cash column of Anand

        Rs
    2017 Dec 1 Cash in hand 19,500
      Sold goods for cash 32,000
      Credit purchases from Gandhi 20,000
      Received from Gopu 11,800
      Discount allowed to him 200
      Cash paid for Electricity charges 12,500
      Bought computer and its accessories by cash 16,800
      Paid cash to Gandhi Rs 19,700 in full settlement of his account  
      Received cash from Thiruvengadam 8,900
      Discount allowed to him 100
      Paid trade expenses in cash 3,500

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