Subsidiary Books-Test 3

Sales book is used to record————-

Sales returns book is used to record———-

Purchases book is used to record————

Purchases returns book is used to record ————-

Journal proper is used to record———

Purchase book is a part of the—–

Sales book is a part of ———

Cash book is ———-

Bills receivable book is a part of ———–

Purchases return book is a part of ———

Sales returns book is a part of ———–

Journal proper is a part of the ———

Bills payable book is a part of the ———

The Total sales book is posted to ————-

The total of  purchases book is posted to ———–

The following is not a book of original entry ———-

The following is a book of original entry and also part of the ledger——

An individual transactions of sales book is posted to ———

An individual transactions of Purchases  book is posted to ———

Total of return outwards book is posted to ———

The total of journal proper will be debited to ———

The following is entered in the journal proper ———

The following is entered in the journal proper ———–

Debit note sent to ———

Credit note is send to ————-

A dishonor of a discounted bills receivable is recorded in ——-

On making promissory note , the maker records in —

Rectifying entries are recorded in ———–

When a customer returns the goods———

The special journal may be sub-divided into———–