441. Method of preparation of Trial Balance are:
A. Total Method
B. Balance Method
C. Total Cum Balance Method
D. All of these

442. Posting on the credit side of an account is written as
A. To
B. Being
C. By
D. None of these

443. The column of ledger which links the entry with journal is ——-.
A. L.F Column
B. J.F column
C. Particulars column
D. None of these

444. Drug store licence is valid up to
A. 31st May of the next year
B. 31st December of the next year
C. 31st April of the same year
D. 31st December of the same year

445. A cash book which maintained generally in large business concerns to reduce the burden of the main cash book is called—–.
A. Petty Cash Book
B. Single column cash Book
C. Purchase Book
D. Pass Book

446. Following are the other day books except:
A. Purchase Book
B. Sales Return Book
C. Simple Cash Book
D. Sales Book

447. The journal is the book of ——.
A. First entry
B. Original entry
C. Second Entry
D. Both a & B

448. “Debit what comes in & credit ” what goes out is the rule of which account.
A. Real Account
B. Personal Account
C. Norminal Account
D. None of these

449. For every debit, there must be a corresponding credit of equal amount and for every credit, there must be a corresponding debit of equal amount is the principle of ——-.
A. Single entry stystem
B. Double entry system
C. Balance Sheet
D. None of these

450. What is the important object of accounting?
A. To maintain records
B. Depict the financial position
C. Make information available to various group & user
D. All of the above