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Petty Cash Book

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

what does petty cash book mean?

a)

use to record low-value cash payments

b)

a system to record in cash book

c)

to record assets and liabilities

d)

to record depreciated cost

2.

what system is used for petty cash book?

a)

recording system

b)

analysis system

c)

cash book system

d)

impreset system

3.

which of the following are uses of analysis column

a)

use to analyse the assets and liabilities

b)

use to resemble a legder account

c)

use to divide the payments into different categories

d)

use to count the amount of items in the SOFP

4.

whats the purpose of having petty cash book?

a)

to facilitate small payments in a business or organization. It caters for items such as postage and stamps, bus fare and stationery

b)

to record high-value cash payments

c)

to make sure that the items are recorded

d)

to let them know the trial balance amount

5.

A bank statement showed a credit balance of $300 on 31 March. On that date unpresented cheques amounted to $120. What was the cash book balance on 31 March?

a)

$160 credit

b)

$180 debit

c)

$420 credit

d)

$420 debit

6.

which of the followings is advantage of the imprest system of petty cash.

a)

to increase frauds

b)

The cash remaining and the vouchers received should equal the imprest

7.

"Tea and bread"will be recorded in the ________ section of petty cash book.

a)

transportation

b)

sundry

c)

expenses

d)

postage

8.

one of the items below can be found in the petty cash book

a)

stationery

b)

school fees

c)

credit

d)

debit

9.

a specialized book which is used for recording all small payments or expenses made by a business in a particular period of time is?

a)

cash book

b)

General ledger

c)

petty cash book

d)

Sales ledger

10.

which of the below are NOT found in a petty cash book?

a)

amount

b)

date

c)

particular

d)

folio