641.Falsification of accounts is undertaken by
A.Auditors
B.Clerks
C.Accountants
D.Responsible officials

642.Test checking should not be applied to
A.Sales book
B.Purchase book
C.Bank reconciliation statement
D.Bills book

643.Test checking should not be applied to
A.Purchase book
B.Sales book
C.Stock book
D.Cash book

644.Vouching implies
A.Inspection of receipts
B.Examination of vouchers to check authenticity of records
C.Surprise checking of accounting records
D.Examining the various assets

645.Payment for goods purchased should be vouched with the help of
A.Creditors statement
B.Correspondence with suppliers
C.Cash memos
D.Ledger accounts

646.Payment for wages should be vouched with the help of
A.Piece work statement
B.Wage sheets
C.Minute book
D.Bank pass book

647.Payment for building purchased should be vouched with the help of
A.Title deed
B.Correspondence with Brokers
C.Building account
D.Cash book

648.Investment should be vouched with the help of
A.Commission book
B.Brokers book
C.Sales deeds
D.Minute book

649.Receipt from debtors should be vouched with the help of
A.Counterfoil Receipts cash book
B.Suppliers statement
C.Sales Deeds
D.General Ledger

650.Receipt from sale of investment should be vouched with the help of
A.Brokers Budget Notes
B.Brokers Sold Notes
C.Minute Book
D.Inventory of investment

NOTE
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