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11th Standard Accounts Subsidiary Books - II English Medium Free Online Test One Mark Questions 2020 - 2021

11th Standard

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Accountancy

Time : 00:10:00 Hrs
Total Marks : 10

    Answer all the questions

    10 x 1 = 10
  1. Cash book is a_______

    (a)

    Subsidiary book

    (b)

    Principal book

    (c)

    Journal proper

    (d)

    Both subsidiary book and principal book

  2. 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

  3. Small payments are recorded in a book called_____.

    (a)

    Cash book

    (b)

    Purchase book

    (c)

    Bills payable book

    (d)

    Petty cash book

  4. __________ is the most important subsidiary book.

    (a)

    Cash book

    (b)

    Sales book

    (c)

    Purchase book

    (d)

    None of these

  5. __________ Cash Book has only one amount column that is cash column

    (a)

    Single column

    (b)

    Double column

    (c)

    Three column

    (d)

    None of these

  6. ___________ discount is allowed to the parties making prompt or immediate payment.

    (a)

    Trade

    (b)

    Credit

    (c)

    Cash

    (d)

    None of these

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

    (a)

    cash

    (b)

    credit

    (c)

    particular

    (d)

    bank

  8. For the purpose of accounting, cheques received are treated as ______________

    (a)

    cash received

    (b)

    cheque received

    (c)

    cheque issued

    (d)

    none of these

  9. On Jan 1st2015, 1,000 given to petty cashier. He has spent Rs 860 during the month of January. On Feb 1st to make the imprest he will receive the cheque for ________

    (a)

    1,000

    (b)

    860

    (c)

    1,860

    (d)

    960

  10. Contra Entries are passed only when ___________

    (a)

    Double column cash book is prepared

    (b)

    Three column cash book is prepared

    (c)

    Multi-column cash book is prepared

    (d)

    Single column cash book is prepared

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