WorksheetsBook of Accounts
Total questions: 10
Worksheet time: 5mins
This is the book of original entry.
ledger
special journal
subsidiary ledger
general journal
This is the book of final entry.
general journal
general ledger
subsidiary ledger
special journals
This is used to record purchases on account.
sales journal
purchase journal
general journal
cash receipts journal
This is used to record sales on credit.
cash disbursement journal
purchase journal
sales journal
ledger
This is used to record cash receipts.
ledger
cash receipts journal
cash disbursement journal
journal
This is used to record cash payments.
cash disbursement journal
cash receipts journal
purchase journal
sales journal
This type of entry involves only two accounts: one debit and one credit.
compound entry
dual entry
simple entry
A. jumbled entry
It is an entry that requires three or more accounts.
compound entry
dual entry
simple entry
A. jumbled entry
This is the type of special journal where official receipts from suppliers as proof of payment may be found.
cash disbursement journal
cash receipt journal
purchase journal
sales journal
A cash disbursement journal or cash payments journal is not used to record this transaction.
purchase of merchandise for cash
purchase of merchandise on account
all cash received
payment to creditors and suppliers
