Subsidiary Books I Two Marks Questions

11th Standard

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Accountancy

Time : 00:45:00 Hrs
Total Marks : 20
    10 x 2 = 20
  1. What is credit note?

  2. What is journal proper ?

  3. Define bill of exchange.

  4. What is an opening entry ?

  5. What is an invoice?

  6. What is days of grace?

  7. Write notes on Parties involved in bill of exchange.

  8. Give the specimen of Purchases Returns Book

  9. Give the specimen of Sales Book.

  10. As per the Rough Book, following transactions of M/s. Jain Fashion Wears are given you are required to make out the Sales Book.

     2015 Feb 1   Sold to Mis. Om & Sons on Credit as per Invoice No. 182  
        72 Kurtas @ Rs 175 each
        45 Trousers @ Rs 225 each
        Less: Trade Discount @ 5%
    Feb 5   Sold to Deepti & Co. as per Invoice No.282
        50 long shirts @ Rs 185 each
        65 Jeans @ Rs 235 each
    Feb 18   Sold to M/s. Gupta & Sons for cash as per Invoice No. 173  
        20 Ladies Suits @ Rs 115 each
        30 T-Shirts @ Rs 405 each
        Less: Trade Discount 5%
    Feb 20   Sold 5 Chairs @ Rs 50 each to Mis. Kapil & Co. as per Invoice No. 381 

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