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Worksheet for Class 11 Accountancy Chapter 3 Recording of Transactions
Class 11 Accountancy students should refer to the following printable worksheet in Pdf for Chapter 3 Recording of Transactions in Class 11. This test paper with questions and answers for Class 11 will be very useful for exams and help you to score good marks
Class 11 Accountancy Worksheet for Chapter 3 Recording of Transactions
CBSE Class 11 Accountancy Chapter 3 Source Documents MCQs
Question. Which of the following is not recorded in a voucher
a) Date of Transaction
b) Voucher number
c) Quantity of goods purchased
d) Signature of the accountant.
Answer. C
Question. Supporting document is not available for which of the following transaction:
a) Credit purchase of goods
b) Cash embezzlement
c) Cash Sales
d) Payment of electricity bill.
Answer. B
Question. When Insurance Claim is accepted by Insurance company one of the following voucher is prepared
a) Debit Voucher
b) Credit voucher
c) Transfer Voucher
d) None of the above.
Answer. C
Question. An entry made in Journal Proper if based on one of the following Vouchers:
a ) Debit Voucher
b) Credit voucher
c) Transfer Voucher
d) None of the above
Answer. C
Question. While returning the goods to customers, we prepare:
a) Debit Note
b) Credit Note
c) Invoice
d) Cash-memo
Answer. B
Question. For depositing cash in our Bank account, we require:
a) Cheque
b) Voucher
c) Pass-Book
d) Pay-in-Slip
Answer. D
Question. Which of the following statement is not true?
a) Vouchers are prepared with the help of supporting documents.
b) Cash-memo, Invoice are the examples of supporting documents.
c) Debit note and Credit note are not the examples of supporting documents.
d) To record credit transaction a transfer voucher is prepared.
Answer. C
Question. Which of the following evidences is the valid voucher in a business transaction?
a) Cash-memo
b) Invoice
c) Cheques
d) None of the above
Answer. D
CBSE Class 11 Accountancy Chapter 3 Source Documents Fill in The Blanks
Question. While preparing the accounting vouchers ___________ concept is applied.
Answer. verifiable objective
Question. Transaction with multiple debits and one credit are recorded on the basis of _________ vouchers.
Answer. Compound
Question. Cash Memos, invoice, bills are examples of ____________.
Answer. Source documents
Question. When goods are received back from customers __________ supporting document is prepared.
Answer. Credit note
Question. When goods are returned to supplier _________ supporting document is prepared.
Answer. Debit Note
Question. _____________ is prepared by the seller of goods when he sells goods on credit.
Answer. Invoice
Question. While depositing Cash in Bank, the source document to be prepared is ____________.
Answer. Pay in Slip
Question. Transactions are recorded in books of original entry on the basis of _______ and not on the basis of __________.
Answer. Vouchers / Source documents
Question. A trader returned goods to his supplier of list price Rs 10,000 that were earlier purchased at 15% trade discount. The ___________ will be prepared by the trader and sent to supplier showing Rs _______ amount.
Answer. Debit note / Rs 8,500
Question. The information required for preparation of return outwards book is available from a _______ voucher. ( Debit/ Credit/ Transfer voucher)
Answer. Transfer Voucher
CBSE Class 11 Accountancy Chapter 3 Source Documents True And False
1. While preparing the accounting vouchers objectivity concept is applied. [True]
2. Transaction with multiple debits and credits are recorded on the basis of Credit vouchers. [False]
3. Cash Memos, invoice, bills are examples of Accounting Vouchers. [False]
4. When goods are received back from customers debit note is prepared. [False]
5. When goods are returned to supplier debit note is prepared. [True]
6. Invoice is prepared by the seller of goods when he sells goods on credit. [True]
7. While depositing Cash in Bank, the source document to be prepared is Debit Voucher. [False]
8. A trader returned goods to his supplier of list price Rs 10,000 that were earlier purchased at 15% trade discount. The debit note will be prepared by the trader and sent to supplier showing Rs 10,000 . [False]
9. The information required for preparation of return outwards book is available from a Debit/ voucher. [False]
CBSE Class 11 Accountancy Chapter 3 Source Documents Match The Following
Question.
1. Document sent by one party to another a) Pay in slip
informing the other party that his account
debited in the sender books
2. Document sent by one party to another b) Debit note
informing the other party that his account
Credited in the sender books
c) Credit note.
d) Invoice or bill
Answer. (1-b; 2-c)
Question.
1. A voucher showing a transaction that a) Pay in slip
contains multiple debits and one credit.
2. A voucher showing a transaction that b) Debit voucher
contains multiple Credits and one Debit.
c) Credit voucher
d) Invoice or bill
Answer. (1-b; 2-c)
Question.
1. A voucher is prepared for : a) Journal entries
2. A voucher is prepared from : b) Documentary evidence
c) All cash & credit transaction
d) Ledger account.
Answer. (1-c, 2-b)
Question.
Transaction
Which voucher is prepared :
1. Sold goods vide Cash Memo No 111: a) Journal entries
2. Purchased goods for cash vide cash memo no 101. b) Documentary evidence
c) Debit voucher
d) Credit voucher.
Answer. (1-c; 2-d)
QI) Classify the following accounts according to traditional as well as modern approach of accounting:
1) Capital brought in
2) Drawings A/c
3) Building purchased
4) Purchases A/c
5) Sales A/c
6) Carriage inward paid
7) Cash received
8) Interest paid
9) Discount allowed
10) Conveyance charges
11) Subscription received
12) Light, power and electricity
13) Bad debts written off
14) Bad debts recovered
15) Discount received
16) Furniture and fixtures purchased
17) Bank A/c
18) Sales promotion expenses
19) Loan A/c of a partner
20) Sales return
21) Bank overdraft
22) Sales returns
23) Prepaid rent A/c
24) Interest accrued
25) Outstanding salary
26) Interest received in advance
27) Goodwill
28) Loss by fire
29) Patents
30) Ram(debtor)
QII) What is meant by voucher? Explain the cash vouchers and non cash vouchers.
QIII) Discuss the various kinds of source documents.
QIV) Distinguish between credit voucher and credit note.
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CBSE Class 11 Accountancy Chapter 3 Recording of Transactions Worksheet
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Worksheet for Accountancy CBSE Class 11 Chapter 3 Recording of Transactions
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Chapter 3 Recording of Transactions worksheet Accountancy CBSE Class 11
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Chapter 3 Recording of Transactions CBSE Class 11 Accountancy Worksheet
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Worksheet for CBSE Accountancy Class 11 Chapter 3 Recording of Transactions
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