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Multiple Choice Questions

Which of the following will not be recorded in the books of account?
Sales of goods
Payment of salary
Quality of staff
Purchase of goods
The basic function of financial accounting is to
Record all business transactions
Interpret financial data
Assist the management
None of these
Transactions are posted into ledger account from
Trial balance
Journal book
Bank staty
None of these
Which of the following is not an internal user of financial statement
Board of directors
Manager
Employees
Lenders
The amount invested by the proprietor in a business is termed as
Capital
Cash
Revenue
None of these
Which of the following is not a fixed asset
Buildings
Plant and Machinery
Cash
All of these
Bank overdraft is a
Short-term liability
Long term liability
Contingent liability
None of these
A person who owes money against sale of goods to a firm is known as
Creditor
Debtor
Both a and b
None of these
Which book is the combination of journal and ledger?
Cash book
Subsidiary books
None of these
A transaction which is passed on both sides of the cash book is called?
Contra entry
Ledger Folio
Credit note
None of these
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