MCQs FOR JKSSB ACCOUNTS ASSISTANT EXAMS
CHAPTER | CASH BOOK
1. The balance on the debit side of bank
column in cash book indicates.
a) Total amount withdrawn from
bank
b) Total amount deposited in the
bank
c) Cash at bank
d) None of these
2. The balance of cash column is always
a) Debit
b) Credit
c) Both (a) and (b)
d) None
3. The balance of petty cash book is
a) A liability
b) An expense
c) A gain
d) An asset
4. The petty cash book is used for
recording
a) Petty cash payment
b) Petty cash receipts
c) All cash payment
d) All of these
5. The cash book in book keeping records
a) All receipts and payment in cash.
b) All cash and credit sale of goods
c) All credit and cash purchase of
goods
d) All of above
6. Cash Discount is provided on
a) Prompt payment
b) Sales
c) Purchase
d) None of these
7. Cash book records
a) All cash receipts and payments
b) Cash and credit sale of goods
c) Both (a) and (b)
d) None of these
8. If Ram has sold goods for cash, the entry will be recorded.
a) In the cash book
b) In the sales book
c) In the journal profit
d) None of these
9. Cash account will show
a) Debit or credit balance
b) Credit balance
c) Debit balance
d) All of these
10. Cash book is a
a) Subsidiary Journal
b) Subsidiary Journal and Ledger
Account
c) Ledger Account
d) None of these
11. A columnar cash book records
a) All cash transactions only
b) Both cash and bank transactions
excepting discounts.
c) All cash transactions excepting
cash purchase and sale.
d) Both cash and bank transactions
including discount.
12. A customer's cheque returned
dishonoured is recorded in
a) Return inward book
b) Bi receivable
c) Cash book
d) Journal
13. Cash sales are recorded in
a) Sales Book
b) Cash Book
c) Journal
d) None of these
14. While posting from the credit side of the cash book.
a) Only the individual accounts are
posted.
b) Individual accounts are debited
and the total a cash column is
credited.
c) Only the individual accounts are
credited and no need to post the
cash column total.
d) Individual account are credited
and total of cash column is
debited.
15. While posting from the debit side of
cash book?
a) Only the individual accounts are
posted.
b) Individual accounts are credited
and the total of cash column is
debited.
c) Only the individual account are
debited and cash column total is
ignored.
d) Individual accounts are debited
and the total of cash column is
credited.
16. Petty cash system is designed
a) to meet the needs of small
business.
b) to cover small and miscellaneous
income.
c) to cover the small expenditure to
be paid in cash.
d) to cover both small incomes and
expenditure.
17. The term imprest system is used in
relation to
a) Purchase book
b) Sales book
c) Cash book
d) Petty cash book
18. When any entry in made on the both
sides of cash book it is called?
a) General entry
b) Double entry
c) Compound entry
d) Contra entry
19. A check received and paid into the Bank
on same date.
a) Bank column of cash book
b) Cash column of cash book
c) Both the cash and bank column of cash book
d) None of above
20. The transaction will be treated on a
contra entry when
a) Cash withdrew from bank for
personal use.
b) Cheque received from customer
and depositor.
c) Cash drew from bank for office
use.
d) None of above
21. Which one of the following is not
correct for cash book?
a) It is dual book
b) It is a journalised ledger
c) It records liabilities
d) Both (b) and (c)
22. What of the following item is not
included in the cash book?
a) Purchase of Rs. 10000
b) Sale of Rs. 20000
c) Received cash from Salman 2000
d) Credit sale of 25000
23. Contra entry is recorded in?
a) Double column cash book
b) Single column cash book
c) Three column cash book
d) (a) and (c)
24. A book in which cash balance and bank balance an simultaneously maintained is known as
a) Simple cash book
b) Single column cash book
c) Double column cash book
d) None of these
25. When a check of customer in returned dishonoured, the customers account will be
a) Debited
b) Credited
c) Becomes a liability
d) None of these
26. Cash account is related to the
a) Personal account
b) Artificial personal account
c) Nominal account
d) Real account
27. Purchase of goods on credit is recorded in
a) Sales book
b) cash book
c) Purchase book
d) None of these
28. Bank charges and interest are recorded in
a) Cash column
b) Discount column
c) L/F column
d) Bank column
29. No. of column in simple column cash book on cash side by
a) three
b) Four
c) five
d) six
30. Introduction of capital by owner is
recorded on which side of cash book.
a) Debit side
b) Credit side
c) Both (a) and (b)
d) None of these
31. Cash discount is allowed on
____________ repayment of debit.
a) Lump sum
b) Prompt
c) Cash
d) None of these
32. Purchase of office equipment for cash will be recorded on which of the
following sides of a cash book.
a) Debit side
b) Credit side
c) None of these
33. Cash book with cash and discount
column is mostly referred as
a) Simple cash book
b) Double column cash book
c) Three column cash book
d) Petty cash book
34. Post dated cheque is considered as
a) Cash
b) Bonus Balance
c) Account Receivable
d) Cash Reserve
35. Credit balance in cash book indicates
a) Bank balance
b) Cash at Bank
c) Bank overdraft
d) None of these
36. Discount received is recorded on which
of the following side
a) Receipt Side
b) Payment Side
c) Income
d) Expenditure
READ HERE ALSO | MCQS for JKSSB ACCOUNTS ASSISTANT EXAMS | LEDGER
READ HERE ALSO | MCQS for JKSSB ACCOUNTS ASSISTANT EXAMS | SUSTAINABLE DEVELOPMENT
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