Chapter Exam

Chapter 6 ACCOUNTANCY : Subsidiary Books — Online MCQ Test

Q: Which subsidiary book is used to record only credit purchases of goods?

Answer: A. Purchases Book — Purchases Book is exclusively maintained to record credit purchases of goods meant for resale.

Q: The document sent by the seller to the buyer when goods are returned by the buyer is known as:

Answer: B. Credit Note — A Credit Note is issued by the seller to the buyer to signify that the buyer's account is credited due to return of goods.

Q: If goods worth Rs. 5,000 are returned to a supplier, which book should be used to record this transaction?

Answer: C. Purchases Return Book — The Purchases Return Book (or Return Outward Book) is used to record the return of goods previously purchased on credit.

Q: If a trader sells goods on credit to 'X', where will it be recorded?

Answer: A. Sales Book — All credit sales of goods are recorded in the Sales Book.

ACCOUNTANCY · CLASS 11 INTER I YEAR · Andhra State Board

Practice Chapter 6 ACCOUNTANCY : Subsidiary Books with a free chapter-wise online MCQ test for Andhra State Board CLASS 11 INTER I YEAR ACCOUNTANCY. This chapter covers: This chapter details specialized prime entry books including purchases book sales book purchases returns book and sales returns book.. AI-generated questions from basic to board-exam level, with instant results and explanations.

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Chapter 6 ACCOUNTANCY : Subsidiary Books — Important Questions & Answers (FAQ)

Frequently asked questions from Andhra State Board CLASS 11 INTER I YEAR ACCOUNTANCY — Chapter 6 ACCOUNTANCY : Subsidiary Books, with answers and explanations. These are sample questions; the exam has its own separate question set.

Which subsidiary book is used to record only credit purchases of goods?

A. Purchases Book ✓
B. Sales Book
C. Cash Book
D. Journal Proper

Answer: A. Purchases Book
Purchases Book is exclusively maintained to record credit purchases of goods meant for resale.

The document sent by the seller to the buyer when goods are returned by the buyer is known as:

A. Debit Note
B. Credit Note ✓
C. Invoice
D. Proforma Invoice

Answer: B. Credit Note
A Credit Note is issued by the seller to the buyer to signify that the buyer's account is credited due to return of goods.

If goods worth Rs. 5,000 are returned to a supplier, which book should be used to record this transaction?

A. Purchases Book
B. Sales Return Book
C. Purchases Return Book ✓
D. Journal Proper

Answer: C. Purchases Return Book
The Purchases Return Book (or Return Outward Book) is used to record the return of goods previously purchased on credit.

If a trader sells goods on credit to 'X', where will it be recorded?

A. Sales Book ✓
B. Purchases Book
C. Cash Book
D. Purchases Return Book

Answer: A. Sales Book
All credit sales of goods are recorded in the Sales Book.

Which of the following is correct regarding ledger posting from subsidiary books?

A. Individual customers are credited from the Sales Book
B. Individual creditors are debited from the Purchases Book
C. Individual customers are debited from the Sales Book ✓
D. Individual suppliers are credited from the Purchases Return Book

Answer: C. Individual customers are debited from the Sales Book
In the Sales Book, individual customers' accounts are debited, while the Sales account is credited with the total.

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Chapter 5 ACCOUNTANCY : Ledger

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Chapter 7 ACCOUNTANCY : Journal Proper