1261. The books in which transaction details are recorded as they place from day to day, in a classified manners are known as :

A. Subsidiary books *
B. Voucher books
C. Recording books
D. Receipts books

1262. All cash receipts and cash payments are recorded in :

A. Sales book
B. Purchases book
C. Cash book *
D. Recording book

1263. The book is used to record all credit purchases is called :

A. Purchases book *
B. Purchases return book
C. Cash book
D. Creditor book

1264. All the transactions related to credit sales recorded in :

A. Sales return book
B. Sales book *
C. Cash book
D. Debtor’s book

1265 Those transactions for where there is no separate book, for recording are recorded in :

A. Journal proper *
B. Bills recievable book
C. Bills payable book
D. Cash book

1266. Subsidiary books are called books of :

A. Original entry *
B. Secondary entry
C. Temporary entry
D. Basic entry

1267. Practically, the cash book is a substitute for cash account in the :

A. Journal
B. Ledger *
C. Trial balance
D. Petty cash book

1268. When money is paid to a creditor or supplier a receipt is obtained from him which is called :

A. Receipt voucher
B. Payment voucher *
C. Cash voucher
D. Petty cash voucher

1269. When cash is received from debtor or customer, generally a receipt or cash memo is issued to the debtor which is called :

A. Receipt voucher *
B. Payment voucher
C. Cash voucher
D. Cash receipt

1270. A document evidencing cash receipts and payments and forming the basis for making entries in the cash book is called :

A. Receipt voucher
B. Payment voucher
C. Cash voucher *
D. Cash memo