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WorksheetsChapter 5 Books of Prime Entry : Tutorial 1
Total questions: 10
Worksheet time: 30mins
The following items are recorded in the general journal except
Purchase on non-current assets on credit
Purchase of goods on credit from supplier
Withdrawal of goods by the owner for personal consumption
Opening entries, adjusting entries and closing entries
The sales journal is
used to record all sales
used only to record sales of goods on credit
used only to record cash sales
used only to record sales of assets on credit
The purchase journal is
used to record credit purchases
used to record cash purchases
used to record all purchases
all of the above
One benefit of recording transactions in a journal is
To reduce workload of the bookkeeper
To show the financial position of the business
To provide chronological record of business transactions
To help in the preparation of Bank Reconciliation statement
A credit note received from a supplier should be recorded in the
cash receipts journal
general journal
return inwards journal
return outwards journal
The following items are recorded in the Cash Receipt Journal except
Settlement of debtor by cash
Drawing by owner in form of cash
Capital contribution by owner by cheque
Sales of goods by cheque
The following items are recorded in the Cash Payment Journal except
Settlement of debt to creditors by cheque
Drawing by owner in form of cash
Purchase of assets by cash
Sales of goods by cheque
Which of the following item should be recorded in the Purchase Return Journal
Purchase of goods on credit from Abu Trading
Sales of goods on credit to Aminah Sdn Bhd
Return of goods to Salmah Enterprise
Return of goods from Malik & Co
Which of the following item should be recorded in the Sales Journal
Sales of goods to Zizi by cash
Sales of assets to Zaza on credit
Sales of assets to Zuzu by cheque
Sales of goods to Zozo on credit
Which of the following item should be recorded in the General Journal
Purchase of assets by cash
Capital contribution by owner in form of cash
Drawing of goods by owner
Sales of asset by cheque
