Subsidiary Books
Online Mock Tests in Subsidiary Books in Fundamentals of Accounting for preparation of professional exams of ca cpt, ca foundation, cs foundation, cma foundation,and also for B.com, M.com, MBA
Subsidiary Books-Test 1
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Previous Examinations Questions
Subject :Fundamentals of Accounting Questions:
Chapter:Subsidiary Books-Test 1
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Question 1 of 30
1. Question
1 pointsCategory: FUNDAMENTAL OF ACCOUNTINGThe total of the Purchase Day Book is posted periodically to the :
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Question 2 of 30
2. Question
1 pointsCategory: FUNDAMENTAL OF ACCOUNTINGTotal of the sales book for March indicates :
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Question 3 of 30
3. Question
1 pointsCategory: FUNDAMENTAL OF ACCOUNTINGGoods sold for cash Rs.10,000 plus 10% sales tax. Sales A/c will be credited by :
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Question 4 of 30
4. Question
1 pointsCategory: FUNDAMENTAL OF ACCOUNTINGPURCHASE Book is used to record :
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Question 5 of 30
5. Question
1 pointsCategory: FUNDAMENTAL OF ACCOUNTINGA _____ is sent to a customer when he returns goods :
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Question 6 of 30
6. Question
1 pointsCategory: FUNDAMENTAL OF ACCOUNTINGPurchase of Fixed Assets on credit basis is recorded in :
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Question 7 of 30
7. Question
1 pointsCategory: FUNDAMENTAL OF ACCOUNTINGThe source document or voucher used for recording entries in Sales Book is :
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Question 8 of 30
8. Question
1 pointsCategory: FUNDAMENTAL OF ACCOUNTINGTrade discounts are :
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Question 9 of 30
9. Question
1 pointsCategory: FUNDAMENTAL OF ACCOUNTINGTotal of Sales Book will be posted :
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Question 10 of 30
10. Question
1 pointsCategory: FUNDAMENTAL OF ACCOUNTINGA note sent by buyer on return of goods is :
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Question 11 of 30
11. Question
1 pointsCategory: FUNDAMENTAL OF ACCOUNTINGWhich of the following is not a subsidiary book ?
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Question 12 of 30
12. Question
1 pointsCategory: FUNDAMENTAL OF ACCOUNTINGPurchase of furniture on credit should be recorded in _____ .
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Question 13 of 30
13. Question
1 pointsCategory: FUNDAMENTAL OF ACCOUNTINGThe Balance of Sales Day Book is Rs.25,000. Rs.5,000 were recovered from debtors. Then balance of Day Book will be transferred by which amount ?
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Question 14 of 30
14. Question
1 pointsCategory: FUNDAMENTAL OF ACCOUNTINGTotal of the Purchase Return Book is posted to the ______ side of Purchase Return Account in the ledger :
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Question 15 of 30
15. Question
1 pointsCategory: FUNDAMENTAL OF ACCOUNTINGDebit note issued are used to prepare _____ .
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Question 16 of 30
16. Question
1 pointsCategory: FUNDAMENTAL OF ACCOUNTINGA bill receivable of Rs.2,500, which was received from a debtor in full settlement for a claim of Rs.2,750 is dishonoured. In which book of original entry, will you record the transaction ?
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Question 17 of 30
17. Question
1 pointsCategory: FUNDAMENTAL OF ACCOUNTINGThe following are some of the transactions of M/s. Bahubali and Sons of the year 2013 as per their scrap book :
Sold to M/s Gupta & Co. on Credit 30 shirts @ Rs.180 per Shirt
20 Trousers @ Rs.100 per Trouser sold 50 shirts to M/s Jain Co. @ 190 per shirt for cash.
Sold 50 shirts to M/s Jain Co. @ 190 per shirt for cash.
Sold 13 overcoats to M/s cheap Co. @ 490 per overcoat on credit.
Sold furniture to M/s SS Ltd. on credit for Rs.1,000/-.
All transactions are subject to 10% trade discount, 2% cash discount and sales tax charged 10%.
What will be the total of sales book ?
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Question 18 of 30
18. Question
1 pointsCategory: FUNDAMENTAL OF ACCOUNTINGPurchases Book is used to record :
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Question 19 of 30
19. Question
1 pointsCategory: FUNDAMENTAL OF ACCOUNTINGSales Book is used to record :
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Question 20 of 30
20. Question
1 pointsCategory: FUNDAMENTAL OF ACCOUNTINGTotal of Return outward Book is posted to :
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Question 21 of 30
21. Question
1 pointsCategory: FUNDAMENTAL OF ACCOUNTINGThe following is not a book of original entry :
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Question 22 of 30
22. Question
1 pointsCategory: FUNDAMENTAL OF ACCOUNTINGThe following is a book of original entry and also part of the ledger.
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Question 23 of 30
23. Question
1 pointsCategory: FUNDAMENTAL OF ACCOUNTINGTotal of Purchases Book is posted to :
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Question 24 of 30
24. Question
1 pointsCategory: FUNDAMENTAL OF ACCOUNTINGThe total of Sales Book is posted to :
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Question 25 of 30
25. Question
1 pointsCategory: FUNDAMENTAL OF ACCOUNTINGJournal proper is a part of the ______ .
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Question 26 of 30
26. Question
1 pointsCategory: FUNDAMENTAL OF ACCOUNTINGBill Payable Book is a part of the _____ .
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Question 27 of 30
27. Question
1 pointsCategory: FUNDAMENTAL OF ACCOUNTINGPurchases Returns Book is a part of _____ .
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Question 28 of 30
28. Question
1 pointsCategory: FUNDAMENTAL OF ACCOUNTINGJournal proper is used to record :
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Question 29 of 30
29. Question
1 pointsCategory: FUNDAMENTAL OF ACCOUNTINGWhen a customer returns the goods :
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Question 30 of 30
30. Question
1 pointsCategory: FUNDAMENTAL OF ACCOUNTINGPurchase of Machinery by Mr X a dealer in stationery from Mr. Y for Rs.1,00,000 is recorded in :
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