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Free Online MCQs Questions of Class – 11 Accountancy Chapter 12 – Books of Original Entry

Free Online MCQs Questions of CBSE Class 11 Accountancy Chapter 12 – Books of Original Entry with Answers. Free Online MCQs Questions for Class 11 Accountancy with Answers was Prepared Based on Latest Exam Pattern. Students can solve NCERT Class 11 Accountancy Chapter 12 – Books of Original Entry Multiple Choice Questions with Answers to know their preparation level on Success Roar Classes Website itself.

As all you know, accounting involves recording of transactions of financial nature of the business. These transactions are recorded in the original book of entry, referred to as Journal and Subsidiary books. Test your understanding of this topic and solve the following MCQs.

Free Online MCQs Questions of Class -11 Accountancy

Chapter 12 – Books of Original Entry with Answers

1.     Which of the following may have both Dr and Cr balance?

a.       Only cash column of the cash book

b.      Only bank column of the cash book

c.        Both cash and bank column

d.      Neither cash or bank balance

2.      Salary due for the month of march will appear in ………… side of the  cash book.

a.       Receipt

b.      Payment

c.       Contra

d.      None of the above.

3.      ……………… is not a subsidiary book.

a.       Purchase book

b.      Purchases return book

c.       Sales book

d.      Ledger

4.      Recording is made in journal proper of

a.       Opening entries

b.      Closing entries

c.       Adjustment entries

d.      All of the above

5.      A …………. Is sent to a supplier when we return goods.

a.       Debit note

b.      Credit note

c.       Proforma invoice

d.       None of these

6.      Personal accounts are related to:

a.       Assets and liabilities

b.      Expenses, losses and incomes

c.       Debtors and creditors

7.      Goods worth Rs 7,000 were given away as charity would be credited to :

a.       Sales a/c

b.      Purchases a/c

c.       Charity a/c

d.       Trustee a/c

8.      Loss of goods by fire should be credited to

a.       Sales a/c

b.      Loss a/c

c.       Profit and loss a/c

d.      Purchases a/c

9.      Pick out a source document from the following:

a.       Debit voucher

b.      Credit voucher

c.       Cash memo

d.      Transfer voucher

10.  Credit purchase of furniture will be recorded through which voucher?

a.   Debit voucher

b.   Credit voucher

c.   Cash voucher

d.   Transfer voucher

MCQs Questions of CBSE Class 11 Accountancy Chapter 12 – Books of Original Entry

Answer Key

  1. (b)      2. (d)     3. (d)     4. (d)     5. (a)     6. (c)     7. (b)     8. (d)      9. (c)      10. (d)

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naseer ahmad lone

https://successroar.com/free-online-mcqs-questions-of-class-11-accountancy-chapter-12/
Plz chk q.no 9….both cash and transfer vouchers are source vouchers……how it can be only transfer vouchers

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