271. Which of the following is a Real A/c?
A. Salary A/c
B. Bank A/c
C. Building A/c
D. Goodwill A/c

272. Which of the following is a representative Personal A/c?
A. Outstanding Salary A/c
B. Rent A/c
C. SBI A/c
D. Bad debts A/c

273. Which of the following is a Nominal A/c ?
A. Outstanding Salary A/c
B. Rent A/c
C. SBI A/c
D. Debtors A/c

274. Goodwill A/c is a/an__________?
A. Nominal A/c
B. Tangible Asset
C. Intangible Asset
D. Fictitious Asset

275. Posting is the process of____________?
A. Posting the letters in drop box
B. Posting suitable person to a suitable job
C. Entering in the ledger the information contained in the ledger
D. All the three

276. A book wherein various accounts are opened is called____________?
A. Subsidiary books
B. Journal
C. Ledger
D. Trial Balance

277. Which of these is not a special purpose journal?
A. Cash journal
B. Purchase journal
C. Debtors journal
D. Sales journal

278. The periodic total of sales day book is posted to___________?
A. Sales A/c
B. Cash sales A/c
C. Sales return A/c
D. Credit sales A/c

279.The periodic total of purchase day book is posted to____________?
A. Purchase register
B. Purchase A/c
C. Cash purchase A/c
D. Credit purchase A/c

280. Capital expenses are shown in___________?
A. Balance Sheet
B. Profit and Loss A/c
C. Trading A/c
D. None of these