Chapter Exam

Chapter 7: Subsidiary Books - II — Online MCQ Test

Q: Which subsidiary book is considered both a book of original entry and a ledger?

Answer: B. Cash Book — The cash book records cash transactions first and also functions as a ledger account for cash and bank balances.

Q: In a Single Column Cash Book, only which type of transactions are recorded?

Answer: B. Cash transactions — A single column cash book is designed exclusively to record actual cash receipts and cash payments.

Q: When a cheque previously deposited into the bank is dishonoured, the entry in the Cash Book will be:

Answer: A. Credit side of bank column — Dishonour of a cheque reduces the bank balance, hence it must be recorded on the credit (payment/reduction) side of the bank column.

Q: A cheque received from a customer is endorsed to a creditor. This transaction is recorded in:

Answer: C. Journal Proper — Since no actual cash or bank transaction occurs involving the entity's bank account, it must be recorded in the Journal Proper.

ACCOUNTANCY · CLASS 11th · Tamil Nadu State Board

Practice Chapter 7: Subsidiary Books - II with a free chapter-wise online MCQ test for Tamil Nadu State Board CLASS 11th ACCOUNTANCY. This chapter covers: Focusing on cash transactions this chapter details single column two column and three column cash books alongside petty cash book systems. Students master cash management entries a.... AI-generated questions from basic to board-exam level, with instant results and explanations.

Questions

20m

Time Limit

Attempts Left

10 random questions from this chapter (mixed difficulty)
Questions you've seen before won't repeat until the pool resets
You have 20 minutes — exam auto-submits when time is up
Maximum 3 attempts per chapter
Results and explanations shown immediately after submission

New here? Register free — includes 3 free chapter exams.

Chapter 7: Subsidiary Books - II — Important Questions & Answers (FAQ)

Frequently asked questions from Tamil Nadu State Board CLASS 11th ACCOUNTANCY — Chapter 7: Subsidiary Books - II, with answers and explanations. These are sample questions; the exam has its own separate question set.

Which subsidiary book is considered both a book of original entry and a ledger?

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

Answer: B. Cash Book
The cash book records cash transactions first and also functions as a ledger account for cash and bank balances.

In a Single Column Cash Book, only which type of transactions are recorded?

A. Credit transactions
B. Cash transactions ✓
C. Non-cash transactions
D. Bank transactions

Answer: B. Cash transactions
A single column cash book is designed exclusively to record actual cash receipts and cash payments.

A 'contra entry' appears in the Three Column Cash Book when:

A. Cash is received from a customer
B. Cash is paid to a creditor
C. Cash is deposited into the bank or withdrawn from the bank for office use ✓
D. A cheque is received from a debtor

Answer: C. Cash is deposited into the bank or withdrawn from the bank for office use
A contra entry affects both cash and bank columns simultaneously on opposite sides of the cash book.

When a cheque previously deposited into the bank is dishonoured, the entry in the Cash Book will be:

A. Credit side of bank column ✓
B. Debit side of bank column
C. Debit side of cash column
D. No entry required

Answer: A. Credit side of bank column
Dishonour of a cheque reduces the bank balance, hence it must be recorded on the credit (payment/reduction) side of the bank column.

A cheque received from a customer is endorsed to a creditor. This transaction is recorded in:

A. Cash Book (Bank column)
B. Cash Book (Cash column)
C. Journal Proper ✓
D. Sales Book

Answer: C. Journal Proper
Since no actual cash or bank transaction occurs involving the entity's bank account, it must be recorded in the Journal Proper.