Subsidiary Books - I One Mark Questions

11th Standard

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Accountancy

Time : 00:30:00 Hrs
Total Marks : 10
    5 x 1 = 5
  1. Purchases book is used to record______

    (a)

    all purchases of goods

    (b)

    all credit purchases of assets

    (c)

    all credit purchases of goods

    (d)

    all purchases of assets

  2. Sales return book is used to record_________

    (a)

    Returns of goods by the customer for which cash is paid immediately

    (b)

    Returns of goods by the customer for which cash is not paid immediately

    (c)

    Returns of assets by the customer for which cash is not paid immediately

    (d)

    Returns of assets by the customer for which cash is paid immediately

  3. Purchases of-fixed assets on credit basis is recorded in_______

    (a)

    Purchases book

    (b)

    Sales book

    (c)

    Purchases returns book

    (d)

    Journal proper

  4. The sub-division of work gives the advantage of specialisation leading to _____

    (a)

    business transactions

    (b)

    efficiency

    (c)

    decision making

    (d)

    none of these

  5. ______ is one of the most important books, in which credit purchases of goods are recorded.

    (a)

    Purchase book

    (b)

    Sales book

    (c)

    Purchases returns book

    (d)

    None of these

  6. 5 x 1 = 5
  7. Sales returns book

  8. (1)

    Purchase book

  9. Invoice number

  10. (2)

    sales returns book

  11. Debit note number

  12. (3)

    Return in inwards

  13. Credit note number

  14. (4)

    Written document

  15. Bill of exchange

  16. (5)

    Purchases returns book

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