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Worksheets

Cash Book and Petty Cash Book

Total questions: 10

Worksheet time: 7mins

Name
Class
Date
1.

A Cash Book is used to ______

a)

   record receipt of cash

 

b)

record cash transactions

c)

record credit transactions

d)

record payments by cheque

2.

Which of the following source documents will NOT be used to record transactions in the cash book?

a)

paying-in slip

    

b)

  bank statement

c)

petty cash voucher

d)

cheque counterfoil

3.

A contra entry is when _______

a)

cash is paid out to a supplier

b)

   cash is used for business purposes

c)

   a double entry is done in the cash book

d)

the owner takes money for personal use

4.

The Petty Cash Book is used to ______

a)

record cash received only

b)

record minor cash payments

c)

  record small cash transactions

d)

record cash and bank transactions

5.

The source document used to record information in the petty cash book is called a ______

a)

    paying-in slip

    

b)

bank statement

c)

petty cash voucher

d)

cheque counterfoil 

6.

John starts the month with a cash float of $400. He spends $50 on cleaning supplies, $25 on petrol, $75 on stationery and $35 on staff travelling expenses.

How much money should be reimbursed to start the next month?

a)

$185

b)

$215

c)

$400

d)

$585

7.

Jill keeps a cash float of $300. She spends $80 on flowers for reception area, $35 for staff function, $50 for dog license and $20 for cleaning supplies. How much will she start the next month with?

a)

$115

b)

$185

c)

$300

d)

$485

8.

One reason for keeping a petty cash book is ______

a)

to reduce the clutter in the sales ledger

b)

to give the senior accounts more free time

c)

to reduce theft and fraud

d)

to ensure junior staff has some work to do

9.

The total expenses from the petty cash book is posted to the ___

a)

expenses account in the general ledger

b)

expenses account in the sales ledger

c)

discounts accounts in the general ledger

d)

expenses accounts in the general journal

10.

Jake paid us a cheque of $5 850 after giving him a 2.5% discount.

What was the discount amount?

a)

Discount allowed of $150

b)

Discount allowed of $146

c)

Discount received of $150

d)

Discount received of $146