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Worksheets

Accounts & Financial Institutions

Total questions: 11

Worksheet time: 4mins

Name
Class
Date
1.

What symbol is used to identify a contra entry?

a)

PL

b)

GL

c)

C

d)

SL

2.

What does a contra entry means as it relates to cashbook?

a)

This is when an item is sold for cash

b)

This is when an item is bought with cash

c)

This is when an entry affects both cash and bank accounts

d)

This is when an item was sold and returned for cash

3.

Cash sales. What would be the effect in the cash book?

a)

Debit Sales with Cash

b)

Credit Sales with cash

4.

A petty cash book is not an example of a type of cash book:

a)

True

b)

False

5.

Paid rent with cheque. What is the entry in the cash book?

a)

Debit Rent account with bank

b)

Credit Rent account with Bank

c)

Debits Rent account with Cash

d)

Credit Rent account with Cash

6.

Paid Cash in Bank. How would the entry be affected?

a)

Debit the Cash Account; Credit the Bank Account

b)

Debit the Bank Account; Credit the Cash Account

c)

Debit the Cash Account; Debit the Bank Account

d)

Credit the Cash Account; Credit the Bank Account

7.

Which of the following is not a heading in the two column cash book?

a)

Date

b)

Folio

c)

Discount Received

d)

Details

8.

What would be the effect on a discount received and discount allowed?

a)

Debit Discount Received: Credit Discount Allowed

b)

Credit Discount Received: Debit Discount Allowed

c)

Debit Discount Received: Debit Discount Allowed

d)

Credit Discount Received: Credit Discount Allowed

9.

Which cheque contains two parallel lines at the top left or right?

a)

Stale Dated

b)

Post-Dated

c)

Crossed

d)

Counter

10.

Which of the following is an Advantages of using a

Cash Book?

a)

Reduces the number of entries in the ledger

book.

b)

It is used to enter cash and credit transactions.

c)

It gives the Total Debtors details

11.

Which of the following is recorded in a Two column Cash book

a)

Cash Transactions only

b)

Cash and Bank transactions

c)

Cash and Credit transactions