1131. Sales of good to X cash should be debited to :

A. Purchases
B. Cash *
C. Sales
D. Drawings account

1132. A payment of rupees five hundred to saeed Transporters for bringing a machine to our factory should be debited to :

A. Saeed transporters
B. Machine Account *
C. Cash Account
D. Carriage Account

1133. Rupees 500, with drawn by the owner for his private use should be credited to :

A. Owners’s drawings account
B. Expenses account
C. Cash account
D. Capital account *

1134. Wages of workmen employed for setting up new machinery should be debited to :

A. Expense account
B. Cash account
C. Capital account *
D. Owner’s drawing account

1135. 10 $ received from Ali whose account was previously written off as bad debt should be credited to :

A. Ali’s account
B. Bad Debt account *
C. Bad debts recovered account
D. Credit account

1136. A purchase of furniture for cash should be debited to :

A. Cash account
B. Furniture account *
C. Purchases account
D. Fixture account

1137. A withdraw of cash from the business by proprietor should be debited to :

A. Cash account
B. Drawings account *
C. Capital account
D. Expense account

1138. Goods of the value of 1000 $ are given away as charity, this account should be debited to :

A. Charity account *
B. Sale account
C. Purchases account
D. Asset account

1139. Furniture purchased for private use of a partner should be debited to :

A. Furniture account
B. Partner’s capital account
C. Purchases account
D. Partner’s drawings account *

1140. The amount of salary paid to Imran should be debited to :

A. The account of Imran
B. Salaries account *
C. Cash account
D. Wages account