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CBSE
Class 11 Accountancy
Recording Of Transactions 2
Quiz 1
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The first book of original entry is-
0%
Journal
0%
Ledger
0%
Trial Balance
Explanation
Ledger
‘Drawings’ falls under which account-
0%
Personal account
0%
Real account
0%
Nominal account
0%
None of these.
Explanation
Personal account
Income tax is treated as-
0%
Business Expense
0%
Direct Expense
0%
Personal Expense
0%
Indirect Expense.
Explanation
Indirect Expense.
A cheque on which two parallel lines are drawn in the left top corner is called –
0%
Bearer cheque
0%
Traveller’s cheque
0%
Account payee cheque
0%
None of these.
Explanation
Account payee cheque
Cash purchase of goods is recorded in-
0%
Purchase book
0%
Sales book
0%
Cash – book
0%
None of these.
Explanation
Cash – book
Credit purchase of furniture shall be recorded in-
0%
Purchase book
0%
Journal book
0%
Cash – book
0%
None of these.
Explanation
Journal book
Who prepares a debit note-
0%
Seller
0%
Purchaser
0%
Cashier
0%
None of these.
Explanation
Purchaser
Return of goods by a customer is recorded in-
0%
Purchase book
0%
Sales book
0%
Sales return book
0%
Purchase return book.
Explanation
Sales return book
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