Business Studies CA Test JS 2

.......... can be defined as an important book of account in which all accounts are recorded

• A recorder

• A ledger

• An organiser

• A book

The following are items on the ledger EXCEPT ............

• Date

• Particulars

• Amount

• Grade

............. is an accounting book used for recording expenses which are small and of little value.

• Cashbook

• Ledger

• Petty Cashbook

• Single Column Cashbook

What does a petty cashier do with the petty cashbook?

• He/she carries about the petty cashbook

• He/she makes sure the petty cashbook is clean and smooth

• He/she records staff attendance on the petty cashbook

• He/she records all small expenses made, on the petty cashbook.

The system used in controlling the amount of money given to the Petty Cashier is called ........

• Imprest system

• Booking system

• Cashbook system

• Calculation system

Which of the following is NOT a column on the Petty Cashbook?

• Date given

• Fuel price

• Voucher number

• Particulars of expenses

A cashbook is a book of original entries in which ............. and ........... transactions are recorded

• Debit and credit

• Cash and money

• Cash and cheque

• Buying and selling

On a Cashbook, what does the Particular Column explain?

• The types of transactions that took place.

• The time the transactions took place.

• The place the transactions took place.

• The types of people involved in the transactions.

The Ledger Folio Column on the Cashbook is used for ............

• Remembrance

• Reference

• Restoration

• Returns

10. The Date Column shows the .............

• The time difference

• The organisation's opening time

• The exact date the transaction took place

• None of the above