BOOKKEEPING

Which of these comes last in a ledger?

• Date

• Folio

• Amount

• Particulars

Purchases ledger can also be called

• creditor's ledger

• personal ledger

• private ledger

• debtor's ledger

Bal b/d is an abbreviation for

• balance brought debit

• balance brought down

• balance between debtors

• balance between debit

Sales ledger can also be called

• creditor's ledger

• private ledger

• debtor's ledger

• personal ledger

Bal c/d is an abbreviation for

• balance copied down

• balance carried down

• balance credit down

• balance closed down

A confidential ledger that contains capital and drawings is called

• personal ledger

• owner’s ledger

• sales ledger

• private ledger

All ledgers have two sides namely:

• the receiving and entry side

• the giving and payment side

• the payment and expenses side

• the receiving and giving side

Jide paid ₦450 cash for rent. The account to be debited is

• jide

• cash

• rent

• account

Each page in the ledger is called a/an

• page

• account

• journal

• ledger

Receipts and vouchers are source documents for the

• sales journal

• purchases journal

• returns outward journal

• cash book