Accounting Mcqs

Page No. 67

Cash purchases is recorded in which of the following specialized journals?


aPurchase journal


bSales journal


cPurchases return journal


dCash payments journal


View Answer Cash payments journal

Which of the following is a type of cash receipt journal + cash payment journal?


aBank statement


bStatement of cash flow


cCash book


dCash documents


View Answer Cash book

Cash received from debtor is recorded in which of the following SPECIALIZED journals?


aPurchase journal


bSales journal


cCash receipts


dCash payments journal


View Answer Cash receipts

Sales and purchase journal don’t record__________?


aCredit sales


bCredit purchases


cCredit sales and purchases


dCash sales and purchases



Which of the following specialised journals will record “goods returned by the BUSINESS “?


aPurchase journal


bSales journal


cPurchases return journal


dSales return journal



Another name of journal is_____________?


aSpecialized journal


bDay book


cCash book


dRecord book


View Answer Day book

Transactions that a BUSINESS doesn’t record in any specialised journal are recorded in which of the following journals or day books?


aCash payments journal


bCash receipts journal


cPurchases return journal


dGeneral journal


View Answer General journal

Sales on credit is recorded in which of the following journal?


aPurchase journal


bSales journal


cPurchases return journal


dSales return journal


View Answer Sales journal

Which of the following specialized journals records “goods returned by customers”?


aPurchase journal


bSales journal


cPurchases return journal


dSales return journal


View Answer Sales return journal

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


aRent income account


bCreditors account


cUnearned income account


dCash account


View Answer Cash account

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