Chapter Exam

Chapter 6: Subsidiary Books - I — Online MCQ Test

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

Answer: B. Purchase Book — Credit purchases of goods are entered in the Purchase Book. It is a special journal used to record only goods bought on credit.

Q: Which book is used to record credit sales of goods?

Answer: A. Sales Book — Credit sales of goods are recorded in the Sales Book. It is used for only goods sold on credit.

Q: Which of the following transactions is NOT recorded in the Purchase Book?

Answer: B. Cash purchase of office furniture — Purchase Book records only credit purchases of goods. Cash purchase of office furniture is not entered in it because it is not a credit purchase of goods.

Q: A business purchased goods from Rani on credit and later returned some of those goods to Rani. Which books will be used to record these transactions?

Answer: A. Purchase Book and Purchase Returns Book — The credit purchase is recorded in the Purchase Book, and the goods returned to the supplier are recorded in the Purchase Returns Book.

Q: If a transaction involves credit purchase of stationery for office use, where should it be recorded in the books of account?

Answer: C. Journal Proper — Purchase Book is meant only for credit purchases of goods for resale. Stationery for office use is an indirect expense, so it is recorded in the Journal Proper.

ACCOUNTANCY · CLASS 11th · Tamil Nadu State Board

Practice Chapter 6: Subsidiary Books - I with a free chapter-wise online MCQ test for Tamil Nadu State Board CLASS 11th ACCOUNTANCY. This chapter covers: Exploring specialized prime entry journals this chapter covers purchase book sales book purchase returns book and sales returns book. Students learn transaction posting procedures.... AI-generated questions from basic to board-exam level, with instant results and explanations.

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

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

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

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

Answer: B. Purchase Book
Credit purchases of goods are entered in the Purchase Book. It is a special journal used to record only goods bought on credit.

Which book is used to record credit sales of goods?

A. Sales Book ✓
B. Purchase Book
C. Purchase Returns Book
D. Bills Receivable Book

Answer: A. Sales Book
Credit sales of goods are recorded in the Sales Book. It is used for only goods sold on credit.

Which of the following transactions is NOT recorded in the Purchase Book?

A. Credit purchase of goods meant for resale
B. Cash purchase of office furniture ✓
C. Credit purchase of trading goods
D. Credit purchase of raw materials

Answer: B. Cash purchase of office furniture
Purchase Book records only credit purchases of goods. Cash purchase of office furniture is not entered in it because it is not a credit purchase of goods.

A business purchased goods from Rani on credit and later returned some of those goods to Rani. Which books will be used to record these transactions?

A. Purchase Book and Purchase Returns Book ✓
B. Sales Book and Sales Returns Book
C. Cash Book and Journal Proper
D. Purchase Book and Sales Returns Book

Answer: A. Purchase Book and Purchase Returns Book
The credit purchase is recorded in the Purchase Book, and the goods returned to the supplier are recorded in the Purchase Returns Book.

If a transaction involves credit purchase of stationery for office use, where should it be recorded in the books of account?

A. Purchase Book
B. Sales Book
C. Journal Proper ✓
D. Purchase Returns Book

Answer: C. Journal Proper
Purchase Book is meant only for credit purchases of goods for resale. Stationery for office use is an indirect expense, so it is recorded in the Journal Proper.

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Chapter 7: Subsidiary Books - II