Subsidiary Books-Test 2

Return inwards from Kiran would be entered in ———

Goods sold for cash were returned by a customer but cash was not given immediately,entered in ———–

Credit sales are recorded in sales book  after ———trade discount from catalogue price.

Sales book records————sales for a period.

Credit note is send by———

Parties’ accounts are debited for———sales of goods.

Excise duty is ————-while ascertaining the price to be recorded in day book.

Sales book has debit balance —————-

Purchase book always shows credit balance.

According the partial recovery from Mr.Vamsi of an amount of Rs.50,000 earlier written of an a bad debt.

Goods received from the manufacturer for distribution among the customers as free samples.These are recorded in ——–

Goods brought in by the proprietor as his capital contribution are recorded————

A cheque of Rs.10,000 received from Mr.Kiran kumar a customer ,endorsed in favour of Mr.Hari a supplier .It is to be recorded in———-

Interest accrued for the month of March will be recorded in ————

Goods taken by the proprietor for personal use will be recorded ———-

Unpaid salary for Rs.45,000 is to be provided for in the ————-

Rectifying entry for te error of a credit purchase of goods worth Rs.18500 recorded as Credit sales to Mr.Narayan discovered two months later is to be passed in ———

Accounting for partial recovery from Mr.Mohan of an amount of Rs.26000 earlier written off as bad debt is to be done in ———

Trade discount allowed is recorded in ————

A second hand Machinery purchased on credit from Mr. Godrej for Rs.5,40,000 is to be recorded in ————-

An allowance of Rs.600 offered for an early payment of cash of Rs.1000 is to be recorded in ——-

Goods sold on credit basis to Mr.Peter for Rs.62000 are to be recorded in ———–

Goods sold for cash were returned by a customer but cash was not given immediately .These are recorded in ———

Goods sold for cash were returned by a customer and  cash was given immediately .These are recorded in ———

Transfer entries are recorded in ———

Credit purchase of stationery by a stationery dealer will be recorded in ———-

The source document or voucher used for recording entries in sales book is ———-

Posting to relevant real and personal account from subsidiary books and made on chronological order.

Goods sold for cash Rs.25000 plus 4% sales tax.Sales account will be credited by ————

A———-is sent to a customer when he returns goods.