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subsidiary books

Total questions: 11

Worksheet time: 6mins

Name
Class
Date
1.

Explain the concept of 'total sales' in the Sales Book.

a)

Total sales represent the cumulative amount of revenue generated from all sales transactions recorded within a specific timeframe.

b)

Total sales are calculated by subtracting expenses from the revenue generated.

c)

Total sales is the amount of profit earned from a single sale transaction.

d)

Total sales only include revenue from online sales, excluding in-store purchases.

2.

Describe the format of a typical Purchase Book entry.

a)

The format of a typical Purchase Book entry is: Date | Invoice Number | Supplier Name | Item Details | Quantity | Rate | Amount | Taxes

b)

Date | Invoice Number | Supplier Name | Item Details | Quantity | Rate | Amount | Shipping Cost

c)

Date | Invoice Number | Supplier Name | Item Details | Quantity | Rate | Amount | Discount

d)

Date | Invoice Number | Customer Name | Item Details | Quantity | Rate | Amount | Taxes

3.

What type of transactions are recorded in the Purchase Book?

a)

Salary transactions

b)

Purchase transactions

c)

Inventory transactions

d)

Sales transactions

4.

Explain the difference between a Purchase Book and a Sales Book.

a)

The difference between a Purchase Book and a Sales Book is that the Purchase Book records purchases made by a business, while the Sales Book records sales made by a business.

b)

The Sales Book records purchases made by a business.

c)

The Purchase Book records sales made by a business.

d)

The Purchase Book records expenses made by a business.

5.

Opening entries are recorded in (a)  

6.

Purchase of machinery payment made by cheque is recorded in cash book. Is this statement true or false

(a)  

7.

Purchase of machinery on credit is recorded in cash book. Is this statement true or false

(a)  

8.

Param purchase goods from Dev. It will be recorded in

a)

Purchase book

b)

Cash book

c)

Purchase return book

d)

None of the above

9.

Closing entries are recorded in (a)  

10.

Debit note for rupees 1000 issued to Suresh for goods returned by us is accounted in

a)

Sales book

b)

Purchase book

c)

Journal proper

d)

Purchase return

11.

Sale of of machinery by Suresh a dealer in stationary to sumit for rupees 120000 is recorded in

a)

Cash book

b)

Sales book

c)

Purchase book

d)

Journal proper