STD 8

Day Book
MCQ
05/04/2021

1. Zarin has purchased $ 450 amounting goods from Tanfiz . Tanfiz has
given a 20% discount . Now how much Zarin will pay to Tanfiz ?
$360 (Moumita)

2. Tahmin has purchased $ 450 amounting goods from Mustafiz .

Mustafiz has given a 25% trade discount . What will be the discount
amount ?
$112.5 (Moumita)

3. The return of goods by a customer should be debited to?

(a) Return outward
(b) Return inward account (Moumita)
(c) Goods account
(d) Accounts receivable

4. An alternative name for a Purchase journal is?

(a) Sales invoice
(b) Purchase ledger
(c) Daily purchase
(d) Purchase day book(Moumita)

5. Which of the following is not a book of prime or original entry?

 STD 8
Day Book
MCQ
(a) Sales daybook
(b) Purchase daybook
(c) Debtor’s account(Moumita)
(d) Cashbook(Moumita)
6. Sidratul has purchased $ 560 amounting goods from Faiz . Faiz has
given 33.333333% discount . What will be the discount amount ?
$ 187 (Moumita)

7. B Bob has purchased $ 590 amounting goods from Jasmin. Which

ledger we have to record B Bob Account ?
(a) Purchase Ledger
(b) Sales Ledger (Moumita)
(c) Purchase Return Ledger
(d) None of the above.

8. You are to enter up the Sales Day Book.

2020
May 1             Credit Sales to Mr Bean $300. 
May 4            Credit sales to the following: A Allen $916 B Lock $322; F
Tune $ 664; Gorilla $190. 
What will be the amount we will record in General Ledger account?
$2392 (Moumita)
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Day Book
MCQ
9. The return of goods from a supplier should be credited to?
(a) Return outward (Moumita)
(b) Return inward account
(c) Goods account
(d) Accounts receivable

10. What is the another name of Sales Return?

(a) Return inwards (Moumita)
(b) Return inward account
(c) Goods account
(d) Accounts receivable

11. The return of goods by a customer should be debited to?

(a) Return outward
(b) Return inward account (Moumita)
(c) Goods account
(d) Accounts receivable

12. An alternative name for a sales journal is?

(a) Sales invoice
(b) Sales ledger
(c) Daily sales
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Day Book
MCQ

(d) Sales day book (Moumita)

13. F Gray has purchased $ 950 amounting goods from Jasmin . Jasmin
has given 26% . Now how much F Gray will pay to Jasmin ?
$ 703(Moumita)
950- 247=
14. F Gray has purchased $ 1050 amounting goods from F Benjamin. F
Benjamin has given 20% . What will be the discount amount ?
$210 (Moumita)

15. Fardin has purchased $ 750 amounting goods from Bill Traders. Bill
traders has given 33.33% discount. What will be the discount amount ?
$250 (Moumita)

16. Boby Brown has purchased $ 920 amounting goods from Mishkat.
Which ledger we have to record Boby brown’s Account ?
(a) Purchase Ledger
(b) Sales Ledger
(c) Purchase Return Ledger
(d) None of the above.
 STD 8
Day Book
MCQ
17. You are to enter up the purchases Day Book.
2020
May 1             Credit purchase from F Bean $324. 
May 4            Credit purchases from the following: A Clerk $216 B Lock
$322; F Turner $ 64; G Rill $130. 
What will be the amount we will record in General Ledger account?
$1056 (Moumita)