11th Commerce Practice Test 7X - Subsidiary Books PDF
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Sir P.T. Sarvajanik College of Science
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Summary
This document contains a practice test for 11th commerce students in bookkeeping and accountancy, specifically focused on subsidiary books. The test includes questions on different types of books like petty cash books, journals, and bank passbooks and demonstrates their uses.
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11th COMMERCE – BOOK-KEEPING & ACCOUNTANCY – PRACTICE TEST Test No.: 7X Marks: 20 Topic: Subsidiary Books Time...
11th COMMERCE – BOOK-KEEPING & ACCOUNTANCY – PRACTICE TEST Test No.: 7X Marks: 20 Topic: Subsidiary Books Time: 1 Hour ANSWERS Q.1. In the books of Dr. Analytical Petty Cash Book Cr. Amt. C. Date Particulars V. Total Sundry Postage and Printing and Advertis- L.F. Ledger Received B. No. Payments Expenses Telegrams stationery ements A/c (`) F. (`) (`) (`) (`) (`) (`) 2011 1,350 Oct. 1 To Cash A/c - 3 By Packing Charges A/c 102 102 6 By Telegrams 43 43 9 By Office Files 75 75 13 By Tips to Watchman 20 20 18 By Shrikant's A/c 280 280 22 By Printing Charges 162 162 25 By Advertisement A/c 274 274 27 By Cleaning & Washing A/c 46 46 29 By Donation A/c 150 150 31 By Revenue Stamps 65 65 Total 1,217 318 108 237 274 280 31 By Balance c/d 133 1,350 1,350 2011 133 Nov. 1 To Balance c/d Working Notes: (1) Transaction dated 18th Oct. 2011 Advance given to clerk Mr. Shrikant will appear in the ledger Account column. This is because Shrikant's A/c is personal A/c. (2) Closing Balance = Amount received – Total amount spent = 1,350 - 1,217 = ` 133. Q.2. (1) Petty cashier (2) Analytical Petty Cash Book (3) Purchase book (4) Journal Proper (5) Credit note Q.3. (1) Bank Passbook (2) Bearer cheque (3) Overdraft (4) Pay-in-slip (6) Contra *******
