CBSE Class 11 Accountancy Accounting Procedures And Source Documents Worksheet

Read and download free pdf of CBSE Class 11 Accountancy Accounting Procedures And Source Documents Worksheet. Students and teachers of Class 11 Accountancy can get free printable Worksheets for Class 11 Accountancy Chapter 3 Recording of Transactions in PDF format prepared as per the latest syllabus and examination pattern in your schools. Class 11 students should practice questions and answers given here for Accountancy in Class 11 which will help them to improve your knowledge of all important chapters and its topics. Students should also download free pdf of Class 11 Accountancy Worksheets prepared by school teachers as per the latest NCERT, CBSE, KVS books and syllabus issued this academic year and solve important problems with solutions on daily basis to get more score in school exams and tests

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.

Chapter 06 Trial Balance and Rectification of Errors
CBSE Class 11 Accountancy Rectification Of Errors Worksheet
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CBSE Class 11 Accountancy Depreciation Provisions And Reserves Worksheet
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