11th Commerce Practice Test 7X - Subsidiary Books PDF

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 *******