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Here is a Sample Worksheet for you to Practice. Download this worksheet to see the answers.
Purchased Goods for Cash for ₹4,00,000 at 15% Trade Discount and 4% Cash Discount, Cash A/c will be debited by
₹
? 3,24,000
2.? 3,26,400
3.?3,44,000
4.? 60,000
Trade Discount is deducted from the
Cash Memo
2.Invoice of Book
3.List Price
4.All of the above
Journal is sub divided into a number of Sub Journals known as
Journal Proper
2.Return Inward a/c
3.Special Purpose Subsidiary Books
4.All of the above
What will be Journal entry for Interest Due but Not Received
Interest a/c dr
To Accured Interest a/c
2.Capital a/c Dr.
To Interest a/c
3.Interest a/c. Dr
To Interest Received a/c
4.Accured Interest a/c Dr.
To Interest a/c
It is not necessary to use word 'Account ' after the
Personal Account
2.Assets Account
3.Liability Account
4.Real Account
All transactions recorded in Journal are subsequently transferred to
Voucher
2.Ledger
3.Profit and Loss Account
4.None
All transactions recorded in Journal are subsequently transferred to
Voucher
2.Ledger
3.Profit and Loss Account
4.None
Outstanding Expenses A/c is
Personal Account
2.Real Account
3.Nominal account
4.Expenses Account
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