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ACCOUNTS- JOURNAL

Total questions: 15

Worksheet time: 8mins

Name
Class
Date
1.

Housing rent paid to the landlord is debited to ------- account? 

a)

 Rent A/C

b)

Drawings A/C

c)

Cash A/C

d)

Landlord A/C

2.

Paid transport charges for machinery is debited to ------ account? 

a)

Transport charges A/C

b)

Cash A/C

c)

 Machinery A/C

d)

None of the above

3.

M/S Stationery mart will debit the purchase of stationery to:

a)

General expenses A/C

b)

Drawings A/C

c)

Purchases A/C

d)

None of the above 

4.

 Purchased goods from Sanjay of Rs.10000 at 10% Trade Discount and 10% Cash Discount and paid half of the amount in cash. Amount of discount allowed is? 

a)

RS.1000

b)

RS.900

c)

RS.450

d)

RS.270

5.

 Commission unearned but received is credited to ------ account?

a)

Cash A/C

b)

Commission unearned A/C

c)

Commission received in advance A/C

d)

Commission A/C

6.

 Paid carriage Rs.1000 on behalf of Akshay is debited to ----- account? 

a)

Carriage A/C 

b)

Akshay A/C 

c)

Cash A/C

d)

None of the above

7.

 Salary due but not paid to Rajesh is credited to ----- account?

a)

Outstanding Salaries A/C

b)

salaries A/C

c)

 Cash A/C 

d)

Rajesh A/C

8.

Investment in fixed deposit of Bank Of India is debited to ----- account?

a)

 Investment A/C 

b)

Bank A/C

c)

Cash A/C

d)

Either A or C 

9.

 Journal is a book of ----- entry?

a)

Prime entry

b)

Secondary entry

c)

Contra entry

d)

None of the above

10.

Received Rs.900 net from Bina after 10% Cash Discount, hence discount allowed is? 

a)

RS. 100

b)

RS.90

c)

RS.81

d)

RS.95

11.

Purchased two horses @Rs.2000 each will be debited to ----- account? 

a)

 Horses A/C

b)

Livestock A/C

c)

Cash A/C

d)

Bank A/C

12.

Brokerage paid on purchase of shares is credited to -----account? 

a)

 Brokerage AVC 

b)

Shares AVC 

c)

Cash A/C

d)

Either cash or bank A/C 

13.

A brief explanation below the journal entry is

a)

Narration 

b)

Folio 

c)

Transaction

d)

Debit

14.

Goods returned by a customer will be debited to which account? 

a)

Purchases A/C

b)

Return inward

c)

Customers A/C

d)

Return outward

15.

Sold goods of Rs.200000 at 10% Trade Discount and 5% Cash Discount to Mukesh. The amount of Cash Discount will be? 

a)

RS.800 

b)

RS.90

c)

NIL

d)

RS.1800