Subsidiary Books - II One Mark Questions

11th Standard

    Reg.No. :
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Accountancy

Time : 00:30:00 Hrs
Total Marks : 10
    6 x 1 = 6
  1. Cash book is a_______

    (a)

    Subsidiary book

    (b)

    Principal book

    (c)

    Journal proper

    (d)

    Both subsidiary book and principal book

  2. The cash book records____.

    (a)

    All cash receipts

    (b)

    All cash payments

    (c)

    Both (a) and (b)

    (d)

    All credit transactions

  3. When a firm maintains a simple cash book, it need not maintain_______.

    (a)

    Sales account in the ledger

    (b)

    Purchases account in the ledger

    (c)

    Capital account in the ledger

    (d)

    Cash account in the ledger

  4. All the transactions which decrease bank balance are recorded in the ___________ column on the Credit side.

    (a)

    cash

    (b)

    credit

    (c)

    particular

    (d)

    bank

  5. In addition to cash dealings, every business may use cheques as a means of ___________

    (a)

    receipts

    (b)

    payment

    (c)

    incomes

    (d)

    expenses

  6. When cash book is maintained, it is not necessary to open a separate __________ account.

    (a)

    Cash a/c

    (b)

    bank a/c

    (c)

    Drawings a/c

    (d)

    Discount a/c

  7. 4 x 1 = 4
  8. cash receipts

  9. (1)

    Creditor

  10. Cash payments

  11. (2)

    Debtor

  12. Discount allowed

  13. (3)

    Credit side

  14. Discount received

  15. (4)

    Debit side

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