11th CBSE CAsh Book

When a firm maintains a cash book, it need not maintain ________.

• Journal proper
• Purchase book
• Sales book
• Cash and bank accounts in ledger

The balance of bank column of cash book always shows a_________balance.

• Debit
• Credit
• Either debit or credit
• Neither debit or credit

Discount column of cash book is ________.

• Totalled and not balanced
• Neither totalled nor balanced
• Balanced
• Not balanced

Which of the following will be recorded as contra entry.

• Cash directly deposited into bank by a customer
• Payment made to creditor by cheque
• Cash deposited into bank
• Cash sales

A cheque received and deposited into bank the same day will be recorded in cash book in

• Cash column on debit side
• Cash column on credit side
• Bank column on debit side
• Bank column on credit side

Cash discount received will be recorded in cash book in _______.

• Discount column on debit side
• Discount column on credit side
• Cash column on debit side
• Cash column on credit side

When a cheque deposited into bank is dishonoured by bank, it will be recorded in cash book in __________.

• Bank column on debit side
• Bank column on credit side
• Cash column on debit side
• Cash column on credit side

On 1st April 2006, balance of cash column of cash book was Rs. 10,000. After receiving Rs. 2,000 from Anil, giving a cheque of Rs. 3,200 to Sunil and making payment of wages Rs.500, balance of cash will be:

• Rs. 11,500
• Rs. 8,300
• Rs. 8,800
• Rs. 3,300

On 1st May,2006, cash book bank overdraft balance was Rs. 2,000. On depositing Rs. 10,000 into bank and giving a cheque of Rs. 7,200 for rent, the balance will be:

• Rs. 4,800 Dr.
• Rs. 4,800 Cr.
• Rs. 800 Dr.
• Rs. 800 Cr.

Which of the following is not recorded in cash book?

• Trade discount
• Bad debts
• Credit purchases
• Trade discount, bad debts and credit purchases