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Prime Entry Books and Source Documents - Ali

Total questions: 13

Worksheet time: 13mins

Name
Class
Date
1.

The main aim of Accounting is

a)

Maintain ledgers for every assets and liabilities

b)

To provide information to users

c)

Produce a trial balance

d)

To record every single transaction

2.

A source document is

a)

Where transactions are recorded after recording into the prime entry books

b)

Where transactions are recorded at last

c)

Not an evidence to prove that the transaction occured

d)

The origin of the information that is recorded into the accounting books

3.

Credit notes are issued

a)

When the seller delivers the goods to the buyer

b)

When the goods purchased on cash are returned to the seller by the buyer

c)

when there is not enough money in the bank to pay to the Seller

d)

When goods purchased on credit are returned by the buyer to the seller

4.

Source documents gives information that is recorded in the __________

a)

Trial Balance

b)

Prime Entry Books

c)

General Journal

d)

Income Statement

5.

Which of the following best describes the purpose of a purchase invoice?

a)

Issued by a supplier as a request for payment

b)

Sent to a supplier as a request for a supply

c)

Issued by a supplier listing details of recent transactions

d)

Sent to the supplier as a notification of payment

6.

In which Prime entry book would discounts received be recorded?

a)

Cash Receipts Journal

b)

Cash Payments Journal

c)

General Journal

d)

Purchases Daybook

7.

Where will credit notes be recorded

a)

Sales return daybook

b)

Cashbook

c)

Purchase Returns Daybook

d)

General Journal

8.

Kaslan returns damaged goods to Sasini. In which book Sasini will record this transaction?

a)

Sales Return Journal

b)

Purchase Returns Journal

c)

Sales Journal

d)

Purchases Journal

9.

Kaslan returns damaged goods to Sasini. In which book Sasini will record this transaction?

a)

Sales Return Journal

b)

Purchase Returns Journal

c)

Sales Journal

d)

Purchases Journal

10.

Why do sellers give trade discounts to their customers?

a)

To encourage prompt payment

b)

To sell in bulk

c)

To sell the most cheapest goods

d)

To get payments in installments

11.

Which of the following transactions are recorded in a sales journal

a)

All the sales made by the business

b)

Sale of Non Current Assets

c)

Sale of goods on cash

d)

Sale of goods on credit

12.

Which of the following is not true about Purchase Journal

a)

The source document is Invoice

b)

Purchase of goods made in cash are recorded

c)

Purchase of goods made in credit are recorded

d)

Purchase returns are not recorded

13.

Which source document is used to record transactions in a Purchase returns journal

a)

Credit Note

b)

Debit Note

c)

Delivery Note

d)

Purchase Invoice