Ledger Entries

______ is the main book of account used for recording all transactions

• Ledger

• Cash Book

• Petty Cash book

• Book Keeping

Ledgers are divided into

• Real and Personal

• Personal and Impersonal

• cashbook and journal

• Impersonal and Nominal

CR and DR means

• cash book and debtor

• Creditor and debtor

• credit and debit

• debit of journal

The following are things on Ledger except

• c/d

• a/c

• Bal b/d

• l&l

The Ledger used for keeping accounts relating to gains or losses of business is

• Ledger

• Journal

• Nominal

• Real

Impersonal ledgers can be divided into

• Nominal and personal

• Real and Fake

• Real and Nominal

• None of the above

DR is on which side of the ledger

• right hand side

• left and side

• middle

• all of the above

All of these are shown on the ledger except

• Column

• date

• folio

• particular

Examples of real ledger are shown except one

• cash book

• motor account

• furniture

• stock og=f goods account

CB means ____on the ledger

• call back

• come back

• communication book

• cash book