Goods purchased on cash are recorded in the ____________________.

Ledger is a subsidiary book.

Petty cash book is a book having record of big payments.

Journal proper is used for recording only those transactions as cannot be recorded in any of the other __________ books.

A subsidiary record is a book ________________.

Which of the following is/are not subsidiary books ? 

Which of the following is/are the subsidiary books ? 

A bill of Rs. 20,000 for old office furniture sold to Sethi was entered in the Sales Day Book Which of the following rectification entry is correct?

Sales book was overcast by Rs. 20,000. If this error located after preparation of trial then which of the following rectification entry is correct? 

Sales is ________________.

Return of goods purchased on credit to the suppliers are only recorded in the Return inward Book.

Goods sold on credit when returned by the customers due to certain reasons are only recorded in the Return outward Book.

For immediate withdrawal of cash from the bank account, withdrawal slip is used by the accountholder.

Sub-divided journal on the basis of nature of transactions like sales, purchases, small cash expenses, etc. are called subsidiary books.

Subsidiary book in which return of goods sold on credit is recorded ____________.

Sale or return day book is a __________.

Which of the following is/are the subsidiary books?

Which of the following is/are subsidiary books?

The sub-division of journal into various subsidiary journals in which transactions of similar nature are recorded are called ______________.

Which of the following is/are the subsidiary books?

Which of the following is/are the subsidiary books?

Goods sold on credit basis to A Brothers for Rs 1,000 will be entered in _____________.

Standing orders are _______________.

Which is NOT a subsidiary book?

"Wrong Casting of subsidiary book" is which type of error? 

Which of the following statements is/ are true?
    (i)  An error in casting the subsidiary books is an error of commission.
    (ii) An error in wrong casting of the sales day book will not affect the personal                    accounts of debtors.
     (iii) Mistake in transferring the balance of an accounts of debtors.
     (iv) The mistake of treating a liability as an income or vice versa will not affect the             agreement of a trial balance.

While checking the accounts of ABC the following discrepancies were noticed, even though the trial balance was made to balance by putting the difference to Suspense A/c.
(i) Sales day book for the month of June was found overcast by Rs. 7,000.
(ii) A credit purchase of Rs. 3,000 was omitted to be recorded in the purchase day book.
(iii) Rs. 4,300 received from A credited to A A/c 3,400. (iv) Purchase of Office Equipment worth 25,000 included in trading purchases.
From the above details what would have been the difference in Trial Balance which was made to balance by opening Suspense A/c.

Good returned by Mr Y,  for Rs 10,000 passed through the Sales Book. This error will result in ________________.

Under Sales or Return or approval basis when the transactions are moderate and the seller sends the goods on approval or return basis, the accounting treatment will be ________________.

Goods purchased from X for Rs.10,000 passed through the Sales Return Book. The error will result in ______________.

Sale or Return Day Book and Sale or Return Ledger are Known as _________________.

Goods returned to X for Rs.10,000 passed through the sales Book. The error will result in ________________.

Goods sold to Y for Rs.10,000 passed through the sales Return Book. The error will result in _________________.

Goods purchased from X for Rs.10,000 passed through the sales Book. The error ________________.

If two or more transactions of same nature are journalized together it is known as ________________.

In the Sale or Return Ledger _______________________.

Proprietor's account is ___ account.

A company sent their cars to dealers on sale or return basis. All such transactions are however treated like actual sales and are passed through a sales day book. Just before the end of the financial year two cars which costs Rs 50000 each have been sent on 'sale return' and have been debited to customers at Rs 60000 each, cost of goods lying with the customers will be _______________.

Rs. 5,000 received from Ram on 1.1.09 for the old furniture sold to him on 1.06.08 which of the following entry should be passed for recording the transaction in the books of accounts?

Following are the sales return of Jindal & Co. a saree dealer:
05.01.2016 - Goyal & Co. Rampur returned 2 Polyster sarees @ 125 each
10.01.2016 - Accepted return of goods by Garf & Co. 2 Kota sarees @ 50 
17.01.2016 - Mittal & Co. Hissar returned 2 silk sarees @ 325
31.01.2016 - Mohan returned one typewriter @ 500
Total of sales returns book will be _____.

State with reasons whether the following statement is true or false:
The return of goods by a customer should be debited to Return Outward Account.