…………………… is the book of original entry.

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?
• 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
• The original cost of the machine is 19,00,000; machine installation charges are 1,00,000; working life of the machine is 5 years and residual value is 40,000. If the depreciation is charged on Straight Line basis then 4th year’s depreciation will be:
• Original cost of a machine is 1,50,000, residual value 10,000, if depreciation is charged @ 105 per annum under WDV method then depreciation for 3rd year will be
• Which of the following is a transaction of contra entry?
• An entry of 1,560 has been debited to a Debtor’s Personal Account at 1,650. It is an error of
• Select correct journal entry to rectify an error “An amount of 10,000, withdrawn by owner for personal use debited to Trade Expenses Account”. Debit Credit
• Goods worth 272 returned by Lala passed through the books as 722. In the rectification entry