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Purchases & Return Outwards Day Book & Ledgers
Quiz by Guerline Joseph
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12 questions
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- Q1In which of the following ledgers should personal accounts be recorded?Cash BookPetty Cash BookSales and Purchases LedgersJournal30s
- Q2Debit notes sent out by us are entered in our:Purchases accountReturn Inwards day bookReturn outwards day bookReturn outwards account30s
- Q3Another name for the folio column is:Post refAmountFolioDescription30s
- Q4The purchases ledger records:Debtors accountsSuppliers accountsCredit notesReturns account30s
- Q5A debit note is issued when the ________ makes an allowance for goods that have been returned.supplierownerproprietordebtor30s
- Q6The total in purchases journal is transferred to the ___________.general ledgerreturn inwards bookreturn outwards booksales ledger30s
- Q7In the general ledger the return outwards account is ________ with the total of the returns day book at the end of the period.debitedclosedbalancedcredited30s
- Q8Which of the following is NOT a ledger account?Petty cashPurchasesCreditorsSales30s
- Q9Real and nominal accounts are classified as:Impersonal accountsSuppliers accountsDebtors accountsCustomers accounts30s
- Q10On receipt of a purchase invoice, the purchaser enters the details in the __________.return inwards journalsales journalpurchases journalreturn outwards journal30s
- Q11A purchase invoice is considered a _________.financial statementreceiptsource documentdebit note30s
- Q12The books of original entry are considered the _______ step of the accounting cycle.fourthfirstsecondfinal30s