Cash Book

Bank pass book will be credited

Bank pass book will be debited

Bank’s column in cask book is debited

Bank’s column in cask book is credited

subsidiary book, principal book

book, subsidiary book

book, book

book, book.

cash column of the cash book

bank column of the cash book

credited in the cash book

debited in the cash book.

It performs the functions of both journal and ledger at the same time.

Cash receipts are recorded in the credit side and cash payments are recorded in the debit side.

IT records two aspect of transaction i.e cash & credit.

All of the above

in confirmation of the name of the account to be debited

next line to the account name that is to debited

anywhere in the journal

none of the above

Purchases Book

Cash Book

Purchases Returns Book

Partly in Cash Book and partly in Journal Proper

Purchases Returns book

Cash book

Journal proper

All of the above

More

Equal to

Less

None of these

a debit balance on the Bank Statement

a credit balance on the Bank Statement

an overdrawn balance on the Bank Statement

none of the above

Labor Minimization

Determination of expenses

Control over petty expenses

All of the above