Tag: elements of book keeping and accountancy

The book in which two columns are present one for cash and other for discount is ___________.

On 31-3-2015, bank balance as per cash book (Dr.) Rs. 10,000.A comparison of pass book and cash book revealed the following:
         - Cheques deposited for Rs.10,000 out of these cheques bank had credited                       cheques of Rs. 2,500.
         - Bank charges Rs.50 was not entered in cash books.
Balance as per pass book will be _______________.

Which of the following technique is used to ascertain the correctness of debtors balance in books?

In which of the book cash purchase is recorded?

Unfavourable balance as per cash book means which of the following?

On purchase of goods of the list of price Rs 10000 from Ram who allowed 10% trade discount and 5% cash discount for immediate payment _____________________.

A cash purchase of goods for proprietor's personal use should be credited to __________________.

Small payments are recorded in a book called _____________.

The primary book wherein the money received from head cashier and the amount of expenditure for a particular period of an organization are recorded in chronological order of dates in separate money columns of both sides, is called ______________  cash book.

In three column cash book, when does contra entry arises?