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WorksheetsJOURNAL
Total questions: 20
Worksheet time: 40mins
Journal records the transactions of the form in a.....
Periodical manner
Chronological order
Summarised manner
Systematic order
A journal is known as a book of (a) entry
A sale of goods to Ram for cash is debited to
(a) Ram
(b) Cash
(c) Sales
(d) None of these
A withdrawal of cash from business by the proprietor is credited to
(a) Drawings A/c
(b) Capital A/c
(c) Cash A/c
(d) None of these
Nominal accounts are related to ?
(a) assets and liabilities
(b) expenses and incomes
(c) customers and creditors
(d) none of these
The rule for personal account is ________ the receiver and _______ the giver.
(a)
Sale of goods to X will be debited to ?
(a) cash a/c
(b) sales a/c
(c) X a/c
(d) none of these
The .......... Column of the Journal is not recorded at the time of Journalising.
Date
Particulars
Ledger Folio
Amount
The basic rule of book-keeping, "Debit the Receiver and Credit The Giver"is applicable to:
Personal A/c
Real A/c
Nominal A/c
Valuation A/c
Real Account are related to:
Assets
Customer
Expenses
None
Goods of the value of Rs.100, withdrawn by the owner for his private use, should be credit to:
Sales A/c
Drawings A/c
Purchases A/c
Expenses A/c
.......... means explanation of the transactions recorded in the Journal.
Narration
Journalising
Posting
Casting
Goods sold on credit should be debited to..........
Purchase A/c
Customer A/c
Sales A/c
CAsh A/c
Journal Entry for Cash Withdrawn by Owner is?
Drawing A/c Dr. To Cash A/c
Capital A/c Dr To Cash A/c
Cash A/c Dr. To Drawing A/c
Drawing A/c Dr. to Capital A/c
Journal Entry for Selling Furniture in Cash is?
Furniture A/C (Debit) - To Cash A/C (Credit)
Cash A/C (Debit) - To Furniture A/C (Credit)
Cash A/c (Debit) - To Sales A/c(Credit)
Sales A/c (Debit) - To Furniture A/c(Credit)
Journal Entry for Purchasing Machine in Cash is?
Purchase A/C (Debit) - To Cash A/C (Credit)
Purchase A/C (Debit) - To Machine A/C (Credit)
Machine A/C(Debit) - To Purchase A/c (Credit)
Machine A/C (Debit) - To Cash A/C (Credit)
Journal Entry for Introduction of Capital is?
Cash A/C (Debit) - To Capital A/C (Credit)
Capital A/C (Debit) - To Cash A/C (Credit)
Cash A/C (Debit) - To Bank A/C (Credit)
Bank A/C (Debit) - To Cash A/C (Credit)
Deposited 10,000 in Bank.
Cash A/C (Debit) - To Bank A/C (Credit)
Bank A/C (Debit) - To Capital A/C (Credit)
Bank A/C (Debit) - To Cash A/C (Credit)
Cash A/C (Debit) - To Capital A/C (Credit)
Information for each transaction recorded in a journal is called a/an
entry
journal
general
source
The recording of debit and credit parts of a transaction is called
double-entry accounting
journal
source document
general journal
