Cash Book
Payment done by the account holder through issuing a cheque is entered in:
the cash book at the time of presenting the cheque to the bank for payment
the pass book at the time of presenting the cheque to the bank for payment
The pass-book at the time of issuing the cheque
The cash-book when informed by the third party
the pass book at the time of presenting the cheque to the bank for payment
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Cash book does not record transaction of :A. Cash nature
B. Credit nature
C. Cash and credit nature
D. None of these
Which of the following is the kind of a cash book?
A. Single column cash book
B. Double column cash book
C. Three-column cash book
D. All of the above
Rent due for the month of March will appear:
A. On the payment side of the cash book
B. On the receipt side of the cash book
C. Nowhere in the cash book
D. As a contra entry
Admission fees received during the year should be treated :
A. As capital income
B. As revenue income
C. As revenue, unless the amount involved is large
D. As capital, except for large amounts involved
Accounting for recovery from Mr. C of an amount of Rs $2,000$ earlier written off as bad debt will be recorded in :
A. Sales Book
B. Purchase Book
C. Journal Proper(General Journal)
D. Cash Book
Small payments are recorded in a book called:
A. Cash book
B. Small payments book
C. Purchase book
D. Petty cash book
Goods worth Rs. 45,000 sold to Tarun for cash will be recorded :
A. Cash book
B. Sales book
C. Journal book
D. Stock register
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