MCQ - Ledger Notes | Study Principles and Practice of Accounting - CA Foundation

Document Description: MCQ - Ledger for CA Foundation 2022 is part of Ch 2 - Accounting Process for Principles and Practice of Accounting preparation. The notes and questions for MCQ - Ledger have been prepared according to the CA Foundation exam syllabus. Information about MCQ - Ledger covers topics like and MCQ - Ledger Example, for CA Foundation 2022 Exam. Find important definitions, questions, notes, meanings, examples, exercises and tests below for MCQ - Ledger.

Introduction of MCQ - Ledger in English is available as part of our Principles and Practice of Accounting for CA Foundation & MCQ - Ledger in Hindi for Principles and Practice of Accounting course. Download more important topics related with Ch 2 - Accounting Process, notes, lectures and mock test series for CA Foundation Exam by signing up for free. CA Foundation: MCQ - Ledger Notes | Study Principles and Practice of Accounting - CA Foundation
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 Page 1


CA-CPT Fundamentals of Accounts 
Chapter 2 Unit-2 
By CA. SK Chhabra 
Page 2


CA-CPT Fundamentals of Accounts 
Chapter 2 Unit-2 
By CA. SK Chhabra 
Multiple choice Questions 
Page 3


CA-CPT Fundamentals of Accounts 
Chapter 2 Unit-2 
By CA. SK Chhabra 
Multiple choice Questions 
The process of transferring the debit and credit items 
from a Journal to their respective accounts in the 
ledger is termed as 
• (a) Posting 
• (b) Purchase 
• (c) Balancing of an account 
• (d) Arithmetically accuracy test 
Answer: (a) 
Page 4


CA-CPT Fundamentals of Accounts 
Chapter 2 Unit-2 
By CA. SK Chhabra 
Multiple choice Questions 
The process of transferring the debit and credit items 
from a Journal to their respective accounts in the 
ledger is termed as 
• (a) Posting 
• (b) Purchase 
• (c) Balancing of an account 
• (d) Arithmetically accuracy test 
Answer: (a) 
The technique of finding the net balance of an 
account after considering the totals of both debits 
and credits appearing in the account is known as 
• (a) Posting 
• (b) Purchase 
• (c) Balancing of an account 
• (d) Arithmetically accuracy test. 
Answer: (c) 
Page 5


CA-CPT Fundamentals of Accounts 
Chapter 2 Unit-2 
By CA. SK Chhabra 
Multiple choice Questions 
The process of transferring the debit and credit items 
from a Journal to their respective accounts in the 
ledger is termed as 
• (a) Posting 
• (b) Purchase 
• (c) Balancing of an account 
• (d) Arithmetically accuracy test 
Answer: (a) 
The technique of finding the net balance of an 
account after considering the totals of both debits 
and credits appearing in the account is known as 
• (a) Posting 
• (b) Purchase 
• (c) Balancing of an account 
• (d) Arithmetically accuracy test. 
Answer: (c) 
Journal and ledger records transactions in 
• (a) A chronological order and analytical order respectively. 
• (b) An analytical order and chronological order respectively. 
• (c) A chronological order only 
• (d) An analytical order only 
Answer: (a) 
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