Subsidiary Books-Test 1

The total of the Purchase Day Book is posted periodically to the :

Total of the sales book for March indicates :

Goods sold for cash Rs.10,000 plus 10% sales tax. Sales A/c will be credited by :

PURCHASE Book is used to record :

A _____ is sent to a customer when he returns goods :

Purchase of Fixed Assets on credit basis is recorded in :

The source document or voucher used for recording entries in Sales Book is :

Trade discounts are :

Total of Sales Book will be posted :

A note sent by buyer on return of goods is :

Which of the following is not a subsidiary book ?

Purchase of furniture on credit should be recorded in _____ .

The 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 ?

Total of the Purchase Return Book is posted to the ______ side of Purchase Return Account in the ledger :

Debit note issued are used to prepare _____ .

A 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 ?

The 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 ?

Purchases Book is used to record :

Sales Book is used to record :

Total of Return outward 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.

Total of Purchases Book is posted to :

The total of Sales Book is posted to :

Journal proper is a part of the ______ .

Bill Payable Book is a part of the _____ .

Purchases Returns Book is a part of _____ .

Journal proper is used to record :

When a customer returns the goods :

Purchase of Machinery by Mr X a dealer in stationery from Mr. Y for Rs.1,00,000 is recorded in :