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Commerce Exam  >  Commerce Tests  >  Accountancy Class 11  >  Test: Subsidiary Books - 2 - Commerce MCQ

Test: Subsidiary Books - 2 - Commerce MCQ


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15 Questions MCQ Test Accountancy Class 11 - Test: Subsidiary Books - 2

Test: Subsidiary Books - 2 for Commerce 2024 is part of Accountancy Class 11 preparation. The Test: Subsidiary Books - 2 questions and answers have been prepared according to the Commerce exam syllabus.The Test: Subsidiary Books - 2 MCQs are made for Commerce 2024 Exam. Find important definitions, questions, notes, meanings, examples, exercises, MCQs and online tests for Test: Subsidiary Books - 2 below.
Solutions of Test: Subsidiary Books - 2 questions in English are available as part of our Accountancy Class 11 for Commerce & Test: Subsidiary Books - 2 solutions in Hindi for Accountancy Class 11 course. Download more important topics, notes, lectures and mock test series for Commerce Exam by signing up for free. Attempt Test: Subsidiary Books - 2 | 15 questions in 15 minutes | Mock test for Commerce preparation | Free important questions MCQ to study Accountancy Class 11 for Commerce Exam | Download free PDF with solutions
Test: Subsidiary Books - 2 - Question 1
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Rectifying the error of a credit purchase of goods worth Rs. 10,000 recorded as credit sale to Mr. D, discovered two months later. 

Test: Subsidiary Books - 2 - Question 2
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Debit note issued are used to prepare _______

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Test: Subsidiary Books - 2 - Question 3
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 A second hand motor car was purchased on credit from B Brothers for Rs. 10,000.

Test: Subsidiary Books - 2 - Question 4
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 The weekly or monthly total of the purchase Book is 
Test: Subsidiary Books - 2 - Question 5
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 Purchase goods from E worth Rs. 5,000 on credit basis. 
Detailed Solution for Test: Subsidiary Books - 2 - Question 5

The purchase of goods on credit would be recorded in the purchases book. The purchases book is a type of special purpose subsidiary book which is used for recording only credit purchases of goods. Cash purchases of goods are recorded in the cash book. Purchase book is also called a book of original entry. Purchase book does not record purchases of other assets.

Test: Subsidiary Books - 2 - Question 6
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PURCHASE Book is used to record
Test: Subsidiary Books - 2 - Question 7
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 The Sale Returns Book records
Test: Subsidiary Books - 2 - Question 8
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The source document or voucher used for recording entries in sales Book is : 
Test: Subsidiary Books - 2 - Question 9
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Which of the following is not a subsidiary book?
Detailed Solution for Test: Subsidiary Books - 2 - Question 9

Subsidiary Books are the sub divisions of a Journal. These books are meant for recording the transactions of a similar nature in a separate book. When there are many transactions, the Journal is sub-divided into subsidiary books to record such voluminous transactions and events in one single book. These books are also termed as 'Special Purpose Books or Special Journals or Book of Original/Primary/Prime entry'.

 

A Pass Book is a copy of the ledger account maintained by a bank to record the transactions of its clients. Each customer is issued a separate passbook by the bank. It is the copy of the ledger account provided periodically to a customer in order to inform him/her about the transactions and balances in the account.

Test: Subsidiary Books - 2 - Question 10
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 The total of the Purchase Day Book is posted periodically to the : 
Test: Subsidiary Books - 2 - Question 11
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 A note sent by buyer on return of goods is : 
Test: Subsidiary Books - 2 - Question 12
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 Purchases day book records:
Test: Subsidiary Books - 2 - Question 13
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The Balance of Sales day book is Rs. 25,000. Rs. 5,000 were recovered from debtors. Then balance of Day Book will be transferred by which amount ?
Test: Subsidiary Books - 2 - Question 14
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 Which of the following types of information are found in subsidiary ledgers, but not in the general ledger?
Test: Subsidiary Books - 2 - Question 15
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Goods Outward Journal is meant for recording all returns of goods
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