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12 accountancy

Total questions: 10

Worksheet time: 4mins

Name
Class
Date
1.

Mohan, from whom an amount of Rs. 12,000 was to be received became insolvent and 60 paise per rupee was received from his estate, What will be the amount debited to Cash A/c?

a)

6000

b)

12000

c)

7200

d)

8000

2.

When recording the receipt of cash from a customer who had previously purchased goods on credit, which accounts are affected in the ledger?

a)

Debit: Accounts Receivable, Credit: Sales

b)

Debit: Cash, Credit: Accounts Receivable

c)

Debit: Sales, Credit: Cash

d)

Debit: Cash, Credit: Revenue

3.

Which of the following is the primary purpose of a ledger in accounting?

a)

To record financial transactions in chronological order

b)

To prepare financial statements

c)

To provide a summary of all accounts with their balances

d)

To record cash transactions only

4.

A journal entry in which two or more accounts are debited or credited, are known as?

a)

Double Entry

b)

Multi Entry

c)

Additional Entry

d)

Compound Entry

5.

The salary paid to a clerk Ramesh should be credited to?

a)

Salary A/C

b)

Ramesh A/C

c)

Cash A/C

d)

P/L A/C

6.

Which of the following account with a normal balance is shown at the credit side of a trial balance?

a)

Bank

b)

Equipment

c)

Cash

d)

Unpaid Expenses

7.

What does a credit balance in the cash account on the trial balance indicate?

a)

Cash is Overdrawn

b)

Cash is a liability

c)

Cash is an asset

d)

Cash is an expense

8.

In trial Balance, which account with normal balance is recorded in the credit side?

a)

Bank Account

b)

Equipment Account

c)

Cash Account

d)

Accrued Expenses Account

9.

Which of the following account with normal balance is shown at the debit side of a trial balance?

a)

Creditors Account

b)

Sales A/c

c)

Rent Income Account

d)

Cash Account

10.

A, B, C were partners sharing Profit and Losses in the ratio of 3:2:1 Books are closed on 31stMarch every year. C dies on 30th, Nov 2018. Under the partnership deed, the executors of deceased partner are entitled to his share of profit up to the date of death, Profit as on ended 31st Mar 2018 was Rs. 2,40,000 C’s share of profit will be

a)

26667

b)

40000

c)

30000

d)

53333