Account class 11 Books of Original Entry-Cash Book

1. Cash account is real account.

2. Bank account is real account.

3. Cash book is both a subsidiary book and a ledger account.

4. A contra entry is one which does not require posting to the ledger.

5. Asset and Liabilities are the two sides of cash book.

6. A contra entry appears on the both sides of cash book.

7. When a firm contains a cash book, it need not maintain………………..

8. The balance of bank column of cash book always shows a………….balance.

9. Which of the following will be recorded as conta-entry ;

10. A cheque received and deposited into bank the same day will be recorded in cash book in ;

11. When cheque deposited into bank is dishonored by bank, it will be recorded in cash book in;

12. On 1st April 2016, balance of cash column of cash book was Rs 10,000. After receiving Rs 2000 from anil, giving a cheque of Rs 3,200 to sunil and making  payment of wages Rs 500, balance of cash will be ;

13. On 1st May 2016, cash book bank overdraft balance was Rs 2000. On depositing Rs 10,000 into bank and giving cheques of Rs 7,200 for rent, the balance will be ;

14. Which of the following is not recorded in cash book ;

15. Which is not contra entry in the cash book ;

16. If the debit as well as credit aspects of a transaction are recorded in the cash book, it is called………………..

17. Cash book is a type of…………………but can be treated as………………of account.

18. Which of the following may have both Dr. or Cr. Balance

19. Imprest amount Rs 5000. What will be the amount of re-imbursement if foolowing expenses were incurred by the petty cashier during the month wages= Rs 1,450, Tiffin= Rs 1,050, small repairs = Rs 500, General expenses =Rs 400.

20. Salary due to the month of march will appear in……….side of cash book