Class Xi Accountancy 4.source Document, Journal and Ledger (Competency - Based Test Items) Marks Wise

COMPETENCY – BASED TEST ITEMS
CLASS: CLASS XI COMMERCE

SUBJECT: ACCOUNTANCY
NAME OF CHAPTER: SOURCE DOCUMENT ,JOURNAL AND LEDGER
Q. LEARNING QUESTION MARK

NO OUTCOME
/ASSESSMENT
OBJECTIVE
1 LO: Able to identify The entry which is passed for bringing forward the balances of 1
the entry to be personal and real accounts as shown in the last year’s balance sheet is
passed at the called _____.
beginning of the (a) Closing entry
year (b) Journal entry
AO: To access the (c) Opening entry
understanding of (d) None of these
different type of
entries
2 LO: Able to The mathematical expression defining the comparative relationship 1
understand the
accounting equation. between assets and liabilities of any person, institution, or business
AO: To access the concern is called _____.
understanding of (a) Accounting
different terms of
accounting. (b) Accounting equation
(c) Bookkeeping
(d) None of these
3 LO: To identify When a trader sells goods for cash, he gives a document containing 1
different type of the details regarding the item,quantity, rate and total price called as
vouchers ……………………
AO: To access the a. Cash memo
ability of the b. Credit memo
students to identify c. Debit note
different type of d. None of these.
source document
4 LO: To identify Ram sold goods of Rs 20,000 to Shyam on credit, he prepares a 1
different type of document containing the name of the party to whom the goods are
vouchers sold on credit, the rate,quantity and total amount of sale. The
AO: To access the document is named as
ability of the a. Debit note
students to identify b. Credit note
different type of c. Invoice
source document d. None of these.
5 LO: To develop the Identify the document given below: 1
skill of preparing
vouchers
AO: To access the
ability of the
students to prepare
different type of
source document
a. Credit voucher
b. Debit voucher
c. Transfer voucher
d. None of these
6 LO: To develop a ….……………is a book of prime entry in which transactions are 1
basic idea of journal copied in order of date from a memorandum or waste book.
AO: To access the
understanding of
different terms of
accounting.
7 LO: To develop the ….………………………….. 1
skill of passing To Purchase A/c
journal entries. (being goods loss by fire)
AO: To access the a. Loss by fire
understanding of b. Goods
passing journal c. Sales
entries. d. None of the above.
8 LO: To develop the What entry is passed when a cheque received from a customer and 1
skill of passing are not sent to bank on same day ?
journal entries.
AO: To access the
understanding of
passing journal
entries.
9 LO: To develop a ….…………….is the process of transferring entries from journal or 1
basic idea of posting subsidiary book to ledger.
AO: To access the
understanding of
different terms of
accounting.
10 LO: To develop a ….…………..is the chief book of accounts, and it is in this book that 1
basic idea of ledger all business transaction would ultimately find their place under their
AO: To access the accounts in duly classified form.
understanding of
different terms of
accounting.
11 LO: To identify Name the documents: 3

different type of a. The voucher that is prepared for credit transaction.
vouchers b. A document showing a transaction that contains multiple debit and
AO: To access the one credit or vice versa.
ability of the c. An instument in writing drawn upon a bank to pay specified sum to
students to identify the bearer or the person name in it.
different type of
source document
12 LO: To develop the Prepare a imaginary specimen of voucher 3
skill of preparing
vouchers
AO: To access the
ability of the
students to prepare
different type of
source document
13 LO: To identify a. Books of account are written on the basis of …………………. 3
different type of b. Invoice is source voucher for ………………….
vouchers c. Invoice is a source voucher for seller of goods for …………..
AO: To access the
ability of the
students to identify
different type of
source document
14 LO: To identify Name the terms: 3
different type of a. A brief explanation of the transaction together with necessary
vouchers details is given about the transaction.
AO: To access the b. It is compound entry which carries forward all the balances of
ability of the assets and liabilities of previous year to the current year.
students to identify c. The page number of the ledger account where the posting has been
different type of made from the journal.
source document
15 LO: To identify What are the different type of source documents, which serve as a 4
different type of evidence for recording the transactions of the business ?
vouchers
AO: To access the
ability of the
students to identify
different type of
source document
16 LO: To help the Discuss the difference between journal and ledger. 4
students to chalk out
the difference
between the two
stages of accounting
AO: To access the
ability of the
students regarding
difference between
journal and ledger.
17 LO: To identify Write a word/term or phrase which can substitute each of the 4
different type of following.
vouchers
AO: To access the 1. A cheque on which two parallel lines are drawn.
ability of the 2. A cheque which can be encashed at the counter of the bank.
students to identify 3. A document used to acknowledge cash received.
different type of 4. Document is prepared when the goods are sold on Credit
source document
18 LO: able to solve the Ram and Shyam started with Cash 10,000 and Machinery 1,00,000. 6
case based question They decided to set up a production line for injection series. On rising
from demand they decided to buy one more piece of machinery for Rs
multidisciplinary 5,00,000 . For the same, they took bank overdraft or Rs 2,00,0000
area. and purchased the machinery. The quality of the company’s product
AO: To access the was extremely high and therefore, it could develop a reputation for
ability of the itself in the market and business was flourishing. After 1.5 years,
students to identify their old machinery turned obsolete so they decided to sell the same.
type of discount , They sold it and got some cash proceeds. To further increase the
passing journal brand presence among the concerned stakeholders, they decided to
entries and knowing run advertisements from the cash proceeds of machinery sold. As
different type of more and more customers demanded their product, they decided to
assets. launch a discount for bulk purchases. The discount was not to be
recorded in the books of accounts. This campaign was successful and
they earned a lot of profits from the same.
A. Pass the entry
B. State the type of discount stated in the question.
C. State the type of intangible asset mentioned in the above para.
D. What is the meaning of obsolete
E. What is bank overdraft
F. What is the nature of profit on sale of machinery
19 LO: To identify Write a word/term or phrase which can substitute each of the 6
different type of following.
vouchers
AO: To access the 1. A documentary evidence of the transaction.
ability of the 2. The documents used for withdrawing the amount from bank.
students to identify 3. The amount of revenue stamp is required to be affixed when the
different type of amount of voucher is Rs 5,000 or more.
source document 4. Voucher prepared for small amount of payment.
5. Document prepared for the difference in quantity mentioned in
the bill and the quantity actually delivered.
6. A document issued for goods purchased for cash.
20 LO: Able to pass the Pass the journal entries of the following transactions: 6
journal entries of the a. Ram become insolvent and paid 20 paisa in a rupee for a claim of
day to day Rs 5,000 due from him.
transaction of b. Wages paid for installation of machinery Rs 2,000
business. c. Carraige paid on behalf of customer Rs 3,000
AO: To access the d. A bill amounting to Rs 5,000 discounted in the bank is dishonored
ability of passing .
journal entries e. Sold goods to Ramesh costing Rs 5,000 at a profit of 20% less
trade discount 10%
f. Paid income tax by a cheque Rs 3,000.
ANSWERS:
Q. NO ANSWER
1 Opening entry
2 Accounting equation
3 Cash memo
4 Invoice
5 Debit voucher
6 Journal
7 Loss by fire
8 Cheque in hand A/C
To Customer
9 Posting
10 Ledger
11 Transfer voucher
Compund voucher
Cheque.
12
13 Accounting voucher
Credit purchase
Credit sales
14 Narration
Opening entry
Ledger folio
15 Credit voucher
Debit voucher
Transfer voucher
Debit note.
16 Defination
Order
Explanation
result
17 Crossed cheque
Bearer Cheque
Receipt
Credit memo
18
Trade discount
Goodwill
Out of date
Withdrawal more than the deposit
Capital profit
19 Voucher
Withdrawal slip
Re 1
Petty cash voucher
Debit/credit note
Cash memo
20 Cash A/c Dr 1,000
Bad debt A/c Dr 4,000
To Ram 5,000
Machinery Dr 2,000
To Cash A/C 2,000
Customer Dr 3,000
To Cash A/c 3,000
Debtor Dr 5,000
To Bank A/c 5,000
Ramesh Dr 5,400
To Sales A/c 5,400
Drawing A/c Dr 3,000

To Bank A/c 3,000.
As Per Revised
CBSE Curriculum
2023-24
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COMPETENCY – BASED TEST ITEMS

CLASS: CLASS XI COMMERCE

Q. LEARNING QUESTION MARK

11 LO: To identify Name the documents: 3

Drawing A/c Dr 3,000

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