Books of Original Entry

1. Which book of prime entry is a supplier invoice recorded in?

• Sales day book

• Purchase day book

• Cash book

2. In which journal is an on account customer invoice recorded in?

• Sales journal

• Purchases journal

• Sales returns journal

3. Where is the debit entry for the total of the sales journal posted to?

• Accounts payable (Purchase ledger)

• Accounts receivable (Sales ledger)

• Sales revenue (General ledger)

4. Which subsidiary ledger has the personal accounts of customers?

• Sales journal

• Purchase ledger

• Sales ledger

5. Which subsidiary ledger contains the personal accounts of suppliers?

• General ledger

• Purchase journal

• Purchase ledger

6. The total of the cash disbursements journal is posted to which side of the accounts payable account?

• Debit

• Credit

• Neither

7. Discounts received are posted to which book of prime entry?

• Cash receipts journal

• Cash disbursements journal

• Purchase journal

8. A customer returns goods to a business, which source document is issued?

• Credit note

• Debit note

9. The total of the payroll journal is posted to the debit of which account in the general ledger?

• Payroll expense

• Cash

• Purchases

10. Adjusting entries are posted into which book of prime entry?

• Sales journal

• Cash book

• General journal