Test: Subsidiary Books - 3


20 Questions MCQ Test Principles and Practice of Accounting | Test: Subsidiary Books - 3


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QUESTION: 1

In which book of original entry, will you record the following transactions?

Q.The debit note issued are used to prepare 

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QUESTION: 2

In which book of original entry, will you record the following transactions?

Q.An allowance of Rs. 50 was offered for an early payment of cash of Rs. 1,050.

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QUESTION: 3

In which book of original entry, will you record the following transactions?

Q.A second hand motor car was purchased on credit from B Brothers for Rs. 10,000.

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QUESTION: 4

In which book of original entry, will you record the following transactions?

Q.Goods were sold on credit basis to A Brothers for Rs. 1,000.

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QUESTION: 5

In which book of original entry, will you record the following transactions?

Q.Accounting for partial recovery from Mr. C of an amount of Rs. 2,000 earlier written off as bad debt.

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QUESTION: 6

In which book of original entry, will you record the following transactions?

Q.Rectifying the error of a credit purchase of goods worth Rs. 10,000 recorded as credit sale to Mr. D, discovered two months later.

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QUESTION: 7

In which book of original entry, will you record the following transactions?

Q.Credit purchase of stationery worth Rs. 5,000 by a stationery dealer.

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QUESTION: 8

In which book of original entry, will you record the following transactions?

Q.A bills receivable of Rs. 1,000, which was received from a debtor in full settlement for a claim of Rs. 1,100, is dishonoured.

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QUESTION: 9

In which book of original entry, will you record the following transactions?

Q.Purchased goods from E worth Rs. 5,000 on credit basis.

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QUESTION: 10

In which book of original entry, will you record the following transactions?

Q.Unpaid salary for Rs. 340 is to be provided for in the accounts.

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QUESTION: 11

In which book of original entry, will you record the following transactions?

Q.A debit note for Rs. 2,000 issued to Mr. F for goods returned by us is to be accounted for.

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QUESTION: 12

In which book of original entry, will you record the following transactions?

Q.Goods Outward Journal is meant for recording all returns of goods

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QUESTION: 13

In which book of original entry, will you record the following transactions?

Q.Which of the following types of information are found in subsidiary ledgers, but not in the general ledger?

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QUESTION: 14

In which book of original entry, will you record the following transactions?

Q.The total of the purchases day book is posted periodically to the debit of:

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QUESTION: 15

In which book of original entry, will you record the following transactions?

Q.Purchases day book records:

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QUESTION: 16

Choose the most appropriate answer from the given options :

Q.In Purchases Book the record is in respect of

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QUESTION: 17

The Sales Returns Book records

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QUESTION: 18

The Sales Book

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QUESTION: 19

The weekly or monthly total of the purchase Book is

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QUESTION: 20

The total of the Sales Book is posted to

Solution:

The Sales book is a subsidiary book which records only credit sales. Sales A/c is a ledger account which includes cash as well as credit sales. Thus, we need to post the total of sales book to the credit of Sales A/c.
The correct option is A.

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