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Simple Cash Book - Class XI

Tests understanding of simple cash book fundamentals including balances, entries, and basic accounting principles

15 Questions Published
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Questions

Question 1 Multiple Choice (Single Answer)

Favourable balance as per cash book means __________.

  1. debit balance in the bank column of the cash book
  2. debit balance in the pass book
  3. credit balance in the bank column in the cash book
  4. none of the above
Question 2 Multiple Choice (Single Answer)

The balance of the Cash Column is _____________.

  1. Always Debit
  2. Always Credit
  3. Either Debit or Credit
  4. Neither Debit nor Credit
Question 3 Multiple Choice (Single Answer)

Rent for the month of May received in advance in the month of April will appear on__________________.

  1. payment side (credit) of cash book
  2. receipt side (debit) cash book
  3. No entry
  4. prepaid rent a/c
Question 4 Multiple Choice (Single Answer)

____________recorded in cash book.

  1. Rs. 5000 received from Rahul
  2. Rs. 6500 paid to Gopal
  3. Loan of Rs. 51000 taken from Bank
  4. All of three
Question 5 Multiple Choice (Single Answer)

Rent for the month of April paid in advance in the month of March will be shown_____.

  1. payment side (credit) of cash book
  2. receipt (debit) side of cash book
  3. no entry
  4. trial balance
Question 6 Multiple Choice (Single Answer)

Which of these will not be recorded in cash book/account?

  1. Two months rent of Rs. 5000 paid in advance
  2. One year insurance premium Rs.9000 paid in advance
  3. Goods purchased on 3 months credit
  4. Goods worth Rs. 5900 sold cash
Question 7 Multiple Choice (Single Answer)

Cash A/c is a ________.

  1. Nominal A/c
  2. Real A/c
  3. Personal A/c
  4. Fictitious A/c
Question 8 Multiple Choice (Single Answer)

Cheques received but not banked is generally shown in__________column of Cash Book.

  1. Cash
  2. Discount
  3. Bank
  4. None
Question 9 Multiple Choice (Single Answer)

Rent outstanding for the month of February will appear_________.

  1. on the debit side of the cash book
  2. on the credit side of the cash book
  3. as a contra entry in the cash book
  4. no entry in the cash book
Question 10 Multiple Choice (Single Answer)

Withdrawl column of the Pass Book showed a wrong entry of Rs. 112. When the balance as per Cash Book is the starting point __________.

  1. Rs. 112 to be added
  2. Rs. 112 to be subtracted
  3. No adjustment in required
  4. None of these
Question 11 Multiple Choice (Single Answer)

A debit balance of Rs. 1,000 has been brought forward as a credit balance of Rs. 100 on the next page in the Pass Book. To ascertain the balance as per Cash Book _______________________.

  1. Rs. 900 should be added to the balance as per Cash Book.
  2. Rs. 900 should be subtracted from the balance as per Pass Book
  3. Rs. 1,100 should be added to the balance as per Pass Book
  4. None of the above.
Question 12 Multiple Choice (Single Answer)

One outgoing cheque of Rs. 112 recorded as Rs. 121 in the Cash Book. (Note: This cheque was presented in the Bank). When the balance as per Cash Book is the starting point.

  1. Rs. 112 to be subtracted
  2. Rs. 121 to be subtracted
  3. Rs. 9 to be added
  4. Rs. 112 to be added
Question 13 Multiple Choice (Single Answer)

Debit balance in cash book means __________.

  1. Overdraft as per pass book
  2. Overdraft as per cash book
  3. Credit balance as per pass book
  4. Debit balance as per day book
Question 14 Multiple Choice (Single Answer)

Cash paid to Creditors needed for the construction of cash account can be ascertained from __________________ .

  1. Total creditors account
  2. Trading account
  3. Profit and loss account
  4. None of the above
Question 15 Multiple Choice (Single Answer)

The amount listed for cash in the trial balance represents __________________.

  1. The cash at the beginning of the period.
  2. Cash receipts during the period.
  3. Cash receipts minus disbursements during the period.
  4. The balance of cash on the date of trial balance.
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