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Business Studies CA Test JS 2

Total questions: 20

Worksheet time: 20mins

Name
Class
Date
1.

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

a)

A recorder

b)

A ledger

c)

An organiser

d)

A book

2.

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

a)

Date

b)

Particulars

c)

Amount

d)

Grade

3.

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

a)

Cashbook

b)

Ledger

c)

Petty Cashbook

d)

Single Column Cashbook

4.

What does a petty cashier do with the petty cashbook?

a)

He/she carries about the petty cashbook

b)

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

c)

He/she records staff attendance on the petty cashbook

d)

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

5.

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

a)

Imprest system

b)

Booking system

c)

Cashbook system

d)

Calculation system

6.

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

a)

Date given

b)

Fuel price

c)

Voucher number

d)

Particulars of expenses

7.

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

a)

Debit and credit

b)

Cash and money

c)

Cash and cheque

d)

Buying and selling

8.

On a Cashbook, what does the Particular Column explain?

a)

The types of transactions that took place.

b)

The time the transactions took place.

c)

The place the transactions took place.

d)

The types of people involved in the transactions.

9.

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

a)

Remembrance

b)

Reference

c)

Restoration

d)

Returns

10.

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

a)

The time difference

b)

The organisation's opening time

c)

The exact date the transaction took place

d)

None of the above

11.

How many types of Cashbook are there?

a)

3

b)

2

c)

4

d)

5

12.

The double column cash book is also known as......

a)

Two dot column cashbook

b)

Dual column cashbook

c)

Two column cashbook

d)

None of the above

13.

The difference between a single column cashbook and a double column cashbook is ............

a)

Date column

b)

Bank column

c)

Particulars column

d)

Transaction colum

14.

In a double column cashbook, all receipts and payments made by cheques are recorded under ........column

a)

Cash

b)

Bank

c)

Transfer

d)

ATM

15.

"Petty" refers to what?

a)

Big

b)

Large

c)

Increase

d)

Small

16.

'Contra' means ..........

a)

Opposite

b)

Front

c)

Behind

d)

Aside

17.

A Single Column Cashbook is divided into two sides namely; .......... and ..........

a)

Credit and debt

b)

Credit and cheque

c)

Credit and debit

d)

Cheque and debt

18.

The following expenses can be recoded on a Petty Cashbook EXCEPT........

a)

Stamps

b)

Stationaries

c)

Transport fare

d)

Salaries

19.

Is date an important column on the leger?

a)

Yes

b)

No

c)

Sometimes

d)

Never

20.

........lines separate the debit side from the credit sides of a Cashbook

a)

Differentiation

b)

Difference

c)

Demarcation

d)

Division