Chapter Exam

Chapter 3: Books of Prime Entry — Online MCQ Test

Q: Which book is known as the 'Book of Prime Entry'?

Answer: B. Journal — A Journal is called the book of prime entry because transactions are first recorded here in chronological order.

Q: The process of recording transactions in the journal is called:

Answer: C. Journalising — Journalising is the act of recording business transactions in the journal.

Q: If furniture is purchased for cash, which account should be debited?

Answer: B. Furniture A/c — As per the real account rule, debit what comes in; here, furniture is coming into the business.

Q: Which is NOT a rule of the Double Entry System?

Answer: C. Increase in liability is debited — Increase in liability is credited, not debited, under the rules of accounting.

Q: A trader pays Rs. 10,000 for machine installation. What is the accounting treatment?

Answer: B. Debit Machine A/c — Capital expenditure like installation charges on a new machine is added to the cost of the asset.

ACCOUNTANCY · CLASS 11th · Tamil Nadu State Board

Practice Chapter 3: Books of Prime Entry with a free chapter-wise online MCQ test for Tamil Nadu State Board CLASS 11th ACCOUNTANCY. This chapter covers: This chapter covers basic accounting records source documents and journalizing transactions. Students master rules of personal real and nominal accounts alongside posting journal e.... AI-generated questions from basic to board-exam level, with instant results and explanations.

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Chapter 3: Books of Prime Entry — Important Questions & Answers (FAQ)

Frequently asked questions from Tamil Nadu State Board CLASS 11th ACCOUNTANCY — Chapter 3: Books of Prime Entry, with answers and explanations. These are sample questions; the exam has its own separate question set.

Which book is known as the 'Book of Prime Entry'?