Books Of Original Entry
Bayani Gaba-gaba
Nobody posts a transaction straight into a ledger account. Every credit sale, every credit purchase, every return and every cash movement is first listed in a book of original entry, a chronological list that gathers similar transactions together before they are summarised and posted. Get the books of original entry right and the ledger practically writes itself; get them wrong and every account fed from them is wrong too.
In this lesson you will learn the purpose of books of original entry, and you will prepare all seven: the purchases day book, the sales day book, the purchases returns book, the sales returns book, the three-column cash book, the petty cash book, and the journal, checking that every total genuinely casts correctly.
Manufura
- Explain the purpose of books of original entry
- Prepare the following books of original entry: purchases day book, sales day book, purchases returns book, sales returns book, three-column cash book, petty cash book, the journal
Takardar Darasi
Akwai a cikin manhajar Green Bridge
Zazzage manhajar Green Bridge CBT a wayar ka ko kwamfyuta ka don samun cikakkiyar bayanan darasi, tambayoyin aiki, da ƙari.
Nazarin Darasi
Barka da kammala darasi akan Books Of Original Entry. Yanzu da kuka bincika mahimman raayoyi da raayoyi, lokaci yayi da zaku gwada ilimin ku. Wannan sashe yana ba da ayyuka iri-iri Tambayoyin da aka tsara don ƙarfafa fahimtar ku da kuma taimaka muku auna fahimtar ku game da kayan.
Za ka gamu da haɗe-haɗen nau'ikan tambayoyi, ciki har da tambayoyin zaɓi da yawa, tambayoyin gajeren amsa, da tambayoyin rubutu. Kowace tambaya an ƙirƙira ta da kyau don auna fannoni daban-daban na iliminka da ƙwarewar tunani mai zurfi.
Yi wannan ɓangaren na kimantawa a matsayin wata dama don ƙarfafa fahimtarka kan batun kuma don gano duk wani yanki da kake buƙatar ƙarin karatu. Kada ka yanke ƙauna da duk wani ƙalubale da ka fuskanta; maimakon haka, ka kallesu a matsayin damar haɓaka da ingantawa.
- Which book of original entry is used to record a credit sale of goods? A) The journal B) The purchases day book C) The sales day book D) The cash book Answer: C
- A business transfers 200 from cash into its bank account. How is this recorded in the three-column cash book? A) As a credit note B) As a contra entry, credited in the cash column and debited in the bank column C) In the journal only D) It is not recorded, since no external party is involved Answer: B
- A petty cash float is 50.00. During the month, 34.00 is spent. How much is needed to restore the imprest? A) 50.00 B) 34.00 C) 16.00 D) 84.00 Answer: B
- Which book of original entry is used to record the purchase of a non-current asset on credit? A) The purchases day book B) The journal C) The cash book D) The purchases returns book Answer: B
- In a three-column cash book, discount allowed is recorded on which side? A) The credit side, since it is a form of income B) The debit side, alongside the receipt it relates to C) It is not recorded in the cash book at all D) On both sides equally Answer: B
Akwai a cikin manhajar Green Bridge
Zazzage manhajar Green Bridge CBT a wayar ka ko kwamfyuta ka don samun cikakkiyar bayanan darasi, tambayoyin aiki, da ƙari.
Akwai a cikin manhajar Green Bridge
Zazzage manhajar Green Bridge CBT a wayar ka ko kwamfyuta ka don samun cikakkiyar bayanan darasi, tambayoyin aiki, da ƙari.
Littattafan da ake ba da shawarar karantawa
Yi Aikin Tambayoyin Gwaji
Kana son yin aikin tambayoyin gwaji kan Books Of Original Entry? Sauke manhajar Green Bridge CBT don samun tambayoyin gwaji da cikakkun jarrabawa akan wannan batu.
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Duk abin da kake buƙata don yin fice a JAMB, WAEC & NECO.
