Index of ledger, forms of ledger and process of posting - class-IX
Description: index of ledger, forms of ledger and process of posting | |
Number of Questions: 60 | |
Created by: Trisha Prashad | |
Tags: ledger-posting original entry: journal and subsidiary books books of original entry - sub-division of journal subsidiary books - 2 journal commercial studies cash book and its types book keeping and accountancy recording of business transactions accountancy cash book and bank related transactions accounting books and statements sub-division of journal - 1 (cash book) cash book special purpose books 1 - cash book ledger and posting elements of accounts |
Which of the following subsidiary books serves the purpose of ledger too, in addition to the recording of accounting transaction?
Cash discount is recorded in ______________.
Receipts and Payments Account is an abbreviated form of ___________________.
Cash book records ________________.
Double entry of which of the following transactions is completed in the Cash Book itself _______________.
For opening Joint Bank Account, in case of separate set of books _________________.
Which is not contra entry in three-column Cash Book?
When the record of transactions relating to joint venture are made in the books of one party, then the venturer recording the transactions records his share of investment by _____________.
If Sandeep sold goods for Cash, it will be recorded in _______________.
Investment was sold in cash for 1,00,000 at par will be recorded in _______________.
In which order the accounting transactions and events are recorded in the books ?
A cheque of Rs. 112 received from a debtor recorded in the cash book but omitted to be banked. When balance as per Cash Book is the starting point.
The payment side of the Cash Book (Bank Column) was under cast by Rs. 112. When the balance as per Cash Book is the straight point __________ .
One outgoing Cheque of Rs. 112 recorded in the Cash Book but omitted to be sent to creditor. When the balance as per Cash Book is the starting point ___________________.
One outgoing cheque of Rs. 112 was recorded twice in the Cash Book. When the balance as per Cash Book is the straight point.
One outgoing cheque of Rs. 112 recorded as Rs. 121 in the cash column is the Cash Book. (Note: The cheque was presented in the bank). When the balance as per Cash Book is the straight point.
Returns of goods sold for cash Rs. 500 to Ram are recorded in ______.
A cheque received from a debtor for Rs. 112 deposited but omitted to be recorded in the cash column in the cash-Book (Note: Bank has collected and credited this cheque)
When the balance as per Cash Book is the starting point.
A debit in a nominal account denotes an __________.
In triple column cash book, cash withdrawn from bank for office use will appear in ___________.
When can mistake apparent on record be corrected?
Excess of bank withdrawal over bank deposits __________.
A cash book written in local language by Munimji to record all types of transaction.
Which of the following is not a column of a three-column cash-book?
A three-column Cash Book will disclose a bank overdraft when there is __________.
Contra entries are passed only when ____________.
Bank column of the cash book has _____________.
Which of the following will be recorded as Contra Entry?
Salaries due for the month will appear________.
In arriving at adjusted cash balance which of the following is not taken into account?
If goods have been sold for cash, the entry will be recorded in the _______________.
In a Three-Column cash book, which of the following is correct?
If the debit as well as the credit aspects of a transaction are recorded in the cash book itself, it is called ______________.
Which is entered on the debit side of Cash Book?
When a firm maintains a Three-Column Cash Book, it need not maintain _____________.
In a three-column cash book only ______________________.
Contra entries are passed only when _____________.
Which of the following is not a column of a three-column cash book?
Balance of cash column in cash book has ______________.
Purchase of furniture on cash for 1,50,000 will be recorded in _____________.
An allowance of 50 was offered for an early payment of cash of 1,050. It will be recorded in _______________.
Cash sales for 5,00,000 will be recorded in ___________.
Sold furniture on cash for 1,50,000 will be recorded in _____________.
Received cash of 2,00,000 from debtors for settlement of credit sales will be recorded in ______________.
Accounting for recovery from Mr. C of an amount of 2,000 earlier written off as bad debt will be recorded in ______________.
Salary paid in cash - 50,000 will be recorded in ______________.
3,50,000 cash paid to creditors for settlement of credit purchases will be recorded in _____________.
For keeping the bank pass book up to date the responsibility is passed on to _________.
Bank sent debit advice of Rs.500 to company on overdraft. It wasn't entered in cash book. What will be the adjustment in cash book.
Which of the following item must be recorded in the adjusted Cash Book in order to bring it in line with the entries in the Bank statement?
On 30-9-2015 overdraft as per pass book of S. Ltd was Rs. 32,400.The bank had directly collected dividend of other companies Rs. 1,750 and interest Rs. 1,200. As standing instruction bank had paid bills of Rs. 2,454. Cheque deposited for Rs. 8,929.60 was not credited in pass book. Balance as per cash book should be _____________.
Over draft as per cash book of B & Co. was Rs 30,000. A comparison of passbook and cashbook revealed the following:
- The credit side of bank column of cash book was undercast by Rs 100
- Interest on bank loan Rs 2,000 and bank charges of Rs 575 were not recorded in cash book.
Which of the following would record a customer's cheque returned dishonoured?
Rent due for the month of March will appear ______ of the cash book.
Interest received of $Rs.100$ was recorded as interest paid. What will be the effect on cash balance?
Which of the following transactions is not posted in the ledger?
Ledger book is popularly known as ______________.
Narration is not necessary in ledger.
Balance of petty cash book is posted to ledger ______________.
In the absence of proper agreement, representative of the deceased partner is entitled to the Dead partner's share in the following items _______.