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Worksheets

Book of Prime Entry

Total questions: 30

Worksheet time: 15mins

Name
Class
Date
1.

Start business with cash in bank account amounted RM40,000

a)

Cash Receipt Journal

b)

General Journal

c)

Sales Journal

d)

Cash Payment Journal

2.

Purchased computer RM 2,000 by cheque for office use

a)

General Journal

b)

Sales Journal

c)

Purchase Journal

d)

Cash Payment Journal

3.

Sold goods on credit to Ramona RM800

a)

Cash Payment Journal

b)

Cash Receipt Journal

c)

Sales Journal

d)

Purchase Journal

4.

The owner brought in a personal motor vehicle for business use amounting RM14,500

a)

General Journal

b)

Cash Receipt Journal

c)

Sales Journal

d)

Cash Payment Journal

5.

Pay rental expense of RM 1,400 by cash

a)

General Journal

b)

Cash Payment Journal

c)

Cash Receipt Journal

d)

Expense Journal

6.

The owner took RM 300 from the bank and RM200 of goods for personal use

a)

Cash Payment Journal

b)

Cash Receipt Journal

c)

General Journal

d)

Drawing Journal

7.

Sales on credit have been returned by the customer amounted RM100

a)

Return outwards journal

b)

Return inwards journal

c)

General journal

d)

Sales Journal

8.

Banked in cash RM 3,000

a)

Cash Receipt Journal

b)

Cash Payment Journal

c)

General Journal

d)

Bank Journal

9.

Brought in additional cash amounting RM15,000 to the business

a)

General Journal

b)

Cash Receipt Jounal

c)

Cash Payment Journal

d)

Capital Journal

10.

Purchased goods worth RM5,000 on credit

a)

Cash Payment Journal

b)

Sales Journal

c)

Cash Receipt Journal

d)

Purchase Journal

11.

Returned RM300 of goods purchased on credit to the supplier for wrong specification

a)

Return Inwards Journal

b)

Purchase Journal

c)

Return Outwards Journal

d)

Sales Journal

12.

Purchased cash register machine of RM800 by cash

a)

Sales Journal

b)

Purchased Journal

c)

Cash Payment Journal

d)

Cash Receipt Journal

13.

Sold goods and receive cash immediately

a)

Sales Journal

b)

Cash Receipt Journal

c)

Purchase Journal

d)

Return Outwards Journal

14.

Pay salary to worker amounting RM1,020 by cheque

a)

Sales Journal

b)

Expense Journal

c)

Cash Payment Journal

d)

Cash Receipt Journal

15.

The owner brought in additional cash into the business and transfer it into the business bank account on the same day

a)

Cash Receipt Journal

b)

General Journal

c)

Cash Payment Journal

d)

Capital Journal

16.

Purchased goods from supplier and the payment was made by cheque

a)

Purchased Journal

b)

Sales Journal

c)

Cash Payment Journal

d)

Cash Receipt Journal

17.

Bought stationary from a bookstore by cash

a)

Cash Payment Journal

b)

Cash Receipt Journal

c)

General Journal

d)

Expense Journal

18.

Received cheque for rental received

a)

General Journal

b)

Cash Receipt Journal

c)

Cash Payment Journal

d)

Income Journal

19.

Bought used motor vehicle worth RM34,000 on credit

a)

Cash Payment Journal

b)

Cash Receipt Journal

c)

General Journal

d)

Asset Journal

20.

Purchased a kitchen furniture for RM3,300. Issue cheque amounting RM1,300 s part of settlement and the balance to be paid next month

a)

General Journal

b)

Purchased Journal

c)

Cash Payment Journal

d)

Cash Receipt Journal

21.

Purchased stationeries by cash RM150.

a)

Purchases Journal

b)

Sales Journal

c)

Cash Receipt Journal

d)

Cash Payment Journal

22.

Mr. Farid withdrew RM1,000 cash for own use.

a)

Purchases Journal

b)

Sales Journal

c)

Cash Receipt Journal

d)

Cash Payment Journal

23.

Purchased goods costing RM10,000 from Lanang Sdn Bhd on credit.

a)

Purchases Journal

b)

Sales Journal

c)

Cash Receipt Journal

d)

Cash Payment Journal

24.

Cash sales worth RM1,200 to Mr. Ramly.

a)

Purchases Journal

b)

Sales Journal

c)

Cash Receipt Journal

d)

Cash Payment Journal

25.

Returned damaged goods to Lanang Sdn. Bhd. RM1,100. (Previously purchased on credit)

a)

Return Inwards Journal/Sales Return Journal

b)

Return Outwards Journal/Purchase Return Journal

c)

Cash Receipt Journal

d)

Cash Payment Journal

26.

Returned defective goods worth RM800 to Ah Seng Trading.(Previously purchased by cash)

a)

Return Inwards Journal/Sales Return Journal

b)

Return Outwards Journal/Purchase Return Journal

c)

Cash Receipt Journal

d)

Cash Payment Journal

27.

Mei Ling took goods RM220 and cash RM300 for her son’s birthday party. (Choose two answer)

a)

Cash Receipt Journal

b)

Cash Payment Journal

c)

Return Outwards Journal/Purchase Return Journal

d)

General Journal

28.

Received cheque RM2,700 from City Sdn Bhd for the amount due after deducting RM100 cash discount.

a)

Return Inwards Journal/Sales Return Journal

b)

Return Outwards Journal/Purchase Return Journal

c)

Cash Receipt Journal

d)

Cash Payment Journal

29.

Paid electricity bill amounted to RM590 through online banking.

a)

Return Inwards Journal/Sales Return Journal

b)

Return Outwards Journal/Purchase Return Journal

c)

Cash Receipt Journal

d)

Cash Payment Journal

30.

Purchased motor car costing RM46,000 from ZAS Motor Trading on credit.

a)

Purchase Journal

b)

General Journal

c)

Cash Receipt Journal

d)

Cash Payment Journal