Purchase book records:

Related MCQs

• From the following details ascertain the adjusted bank balance as per Cash Book – overdraft as per Cash Book 1,60,000; cheque received entered twice in the Cash Book 10,000; credit side of bank column cash short by 1,000; bank charges amounting to 400 entered twice:
• M/s. A.B. Enterprises has bank balance 8,800 as per cash book and the followings were found: (a) Three cheques deposited in bank for 5,800 but only one cheque for 2,000 was cleared. (b) Dividend collected by Bank 1,250 was wrongly entered in cash book as 1,520. What is balance as per pass book?
• Double column cash book records :
• Three column cash book records …………………………
• A purchase of 49,500 from Shiva was recorded in Purchases Book as 59,400, the profit would show
• In a overdraft balance as per cash book, a cheque of 1,250 deposited into bank but not recorded in cash book will be
• Difference in Bank Balance as per Pass book and Cash book may arise on account of
• Whenever errors are noticed in the accounting records, they should be rectified.
• Journal proper records :
• Journal proper records ……………………………