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Purchases & Return Outwards Day Book & Ledgers

Quiz by Guerline Joseph

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12 questions
Show answers
  • Q1
    In which of the following ledgers should personal accounts be recorded?
    Cash Book
    Petty Cash Book
    Sales and Purchases Ledgers
    Journal
    30s
  • Q2
    Debit notes sent out by us are entered in our:
    Purchases account
    Return Inwards day book
    Return outwards day book
    Return outwards account
    30s
  • Q3
    Another name for the folio column is:
    Post ref
    Amount
    Folio
    Description
    30s
  • Q4
    The purchases ledger records:
    Debtors accounts
    Suppliers accounts
    Credit notes
    Returns account
    30s
  • Q5
    A debit note is issued when the ________ makes an allowance for goods that have been returned.
    supplier
    owner
    proprietor
    debtor
    30s
  • Q6
    The total in purchases journal is transferred to the ___________.
    general ledger
    return inwards book
    return outwards book
    sales ledger
    30s
  • Q7
    In the general ledger the return outwards account is ________ with the total of the returns day book at the end of the period.
    debited
    closed
    balanced
    credited
    30s
  • Q8
    Which of the following is NOT a ledger account?
    Petty cash
    Purchases
    Creditors
    Sales
    30s
  • Q9
    Real and nominal accounts are classified as:
    Impersonal accounts
    Suppliers accounts
    Debtors accounts
    Customers accounts
    30s
  • Q10
    On receipt of a purchase invoice, the purchaser enters the details in the __________.
    return inwards journal
    sales journal
    purchases journal
    return outwards journal
    30s
  • Q11
    A purchase invoice is considered a _________.
    financial statement
    receipt
    source document
    debit note
    30s
  • Q12
    The books of original entry are considered the _______ step of the accounting cycle.
    fourth
    first
    second
    final
    30s

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