MCQ - Ledger CA Foundation Notes | EduRev

 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)