CBSE Questions for Class 9 Elements Of Book Keeping And Accountancy Recording And Posting Of Cash Transactions Quiz 3 - MCQExams.com

Cash Account always shows _______ balance.
  • Debit
  • Credit
  • Negative
  • Minus
On the basis of receipt voucher, the debit side of cash book is written up.
  • True
  • False
When cheque is issued to an outside party it is recorded on the credit side of the cash book in the bank column.
  • True
  • False
The features of journal and ledger are found together in cash book.
  • True
  • False
Contra entry does not appear on both the sides of the three column cash book.
  • True
  • False
When cheque is ___________ into bank, cash book is debited.
  • Issued
  • Deposited
  • Dishonoured
  • Bounced
_______ column of cash book can have credit opening or closing balance.
  • Cash 
  • Discount 
  • Bank 
  • (B) and (C)
Cash Book is a_______book.
  • principal book
  • subsidiary book as well as principal book
  • kaccha book
  • ledger itself
On the credit side of cash book/account______are shown.
  • Capital Receipts
  • Revenue Receipts
  • All types of Payments
  • Cash Payment
_________column of a cash book cannot have credit closing balance.
  • Cash column
  • Discount column
  • Bank column
  • All of three
On the debit side of cash book/account______are shown.
  • Capital receipts
  • Revenue receipts
  • All types of receipts
  • Cash payment
_________ may be defined as the record of transaction concerning cash receipts and cash payment.
  • Cash book
  • Bank book
  • General journal
  • None of the above
Cash purchases are recorded in ______________.
  • Purchases Book
  • Cash Book
  • Purchases Returns Book
  • Partly in Cash Book and partly in Journal Proper
The cash book records only________.
  • All cash receipts
  • All cash payments
  • Both (A) and (B)
  • Only cash and credit sale of goods
Rent for the month of May received in advance in the month of April will appear on__________________.
  • payment side (credit) of cash book
  • receipt side (debit) cash book
  • No entry
  • prepaid rent a/c
_________column of cash book is never balanced.
  • Discount
  • Cash
  • Bank
  • None
The closing balance of the petty cash book is_______.
  • Expense/expenditure
  • Profit/ gain
  • Assets
  • Liability
In petty cash book________column records receipts.
  • extreme left hand
  • extreme right hand
  • centre column left hand side
  • centre column right hand side
Cheques received but not banked is generally shown in__________column of Cash Book.
  • Cash
  • Discount
  • Bank
  • None
In cash book with discount column, total of discount column of credit side of the cash book is posted to the________.
  • Dr. of Discount Allowed A/c
  • Dr. of Discount Received A/c
  • Cr. of Discount Allowed A/c
  • Cr. of Discount Received A/c
Rent outstanding for the month of February will appear_________.
  • on the debit side of the cash book
  • on the credit side of the cash book
  • as a contra entry in the cash book
  • no entry in the cash book
_________ is/are forms of a cash book.
  • Single column cash book
  • Double column cash book
  • Three column cash book
  • All of the above
_______does not exist in the three column cash book.
  • Cash Column
  • Bank Column
  • Petty Cash Column
  • Discount Column
Rent for the month of April paid in advance in the month of March will be shown_____.
  • payment side (credit) of cash book
  • receipt (debit) side of cash book
  • no entry
  • trial balance
Cash purchase of new plant is initially recorded in ________.
  • Purchase Day Book
  • Cash Book
  • Plant A/c
  • Any of the Above
Which of these will not be recorded in cash book/account?
  • Two months rent of Rs. 5000 paid in advance
  • One year insurance premium Rs.9000 paid in advance
  • Goods purchased on 3 months credit
  • Goods worth Rs. 5900 sold cash
From the following details ascertain the adjusted bank balance as per Cash book .....
Overdraft as per Cash book Rs.80,000
Cheque received entered twice in the cash book Rs.5000
Credit side of bank column cast short by Rs. 500
Bank Charges amounting to Rs.200 entered twice
Cheque issued but dishonoured Rs. 2000  
  • Rs.80,500
  • Rs. 85500
  • Rs.85000
  • Rs.85300
A cash purchase of trading goods will be recorded in...........
  • Purchase journal
  • Purchase A/c
  • Cash payment Journal
  • Petty cash book
Cash sales of trading goods is initially recorded in ________.
  • Sales Day Book
  • Cash Book
  • Directly n Sales A/c
  • All the above
Accounting for partial recovery from Mr. Ram of an amount earlier written off as bad debt will be recorded in _________.
  • journal proper (General Journal)
  • sales book
  • purchase book
  • cash book
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Practice Class 9 Elements Of Book Keeping And Accountancy Quiz Questions and Answers