Journal

The detail of a transaction is recorded first in:

Transactions are written in a journal:

The journal is called the:

Keeping of journal is:

The journal acts as a helping book for the:

Recording transactions in journal reduces the chance of:

Through a journal, the application of which system can be confirmed?

Journal provides information about:

The journal is called the:

What can be confirmed through a journal?

Journal helps reduce errors and faults if recorded:

Journal can be used as proof or evidence in:

Journal helps in preparing the principal book by making it:

In the Date column of journal, the year, month, and day are mentioned:

In the Particulars column, the debit party is recorded:

The Reference column (Ledger Folio) records:

After recording each transaction, what is drawn at the description column?

Total debit and total credit columns of journal must always be:

Journals are broadly classified into:

Goods purchased on credit but returned are recorded in:

Goods sold on credit but returned are recorded in:

Cash receipt transactions including cash sales are recorded in:

Cash payment transactions including cash purchases are recorded in:

Which is recorded in the journal proper?

Which one is recorded in the purchase journal?

Which one is the source document for the sales return journal?

Source document for purchase return journal is:

Source document for both purchase journal and sales journal is:

No accounts will be opened under the names:

Goods sold for cash — entry is:

Cheque issued for goods purchase — entry is:

Purchase from Hasan Traders (no cash mentioned) — entry is:

Goods sold to Khaled for cash — entry is:

Goods purchased on credit (no name) — credit account is:

Goods sold on account (no name) — debit account is:

Returns inward (sales return) — entry is:

Goods returned to supplier (purchased earlier on credit) — entry is:

Purchase of new furniture in cash — debit account name is:

Sale of old machine for cash — entry is:

Salaries paid to employee Jamil — entry is:

Stationery purchased on credit from Moni Stationeries — entry is:

Commission receivable from Topu Traders — entry is:

Goods used personally, distributed freely, stolen, destroyed — Purchase account is:

Withdrawn from bank for owner means:

Withdrawn from bank for business — entry is:

Money stolen from cash box — entry is:

Goods destroyed by fire — entry is:

Interest allowed by bank — entry is:

Bank charged for expenses — entry is:

Depreciation charged on furniture — credit account is:

Cheque received from Rajib for goods sold (deposited immediately) — entry is:

Salary of employee paid by owner personally — entry is:

Owner's shopping expense paid from business — entry is:

Tk.9,000 paid in full settlement of Tk.10,000 to creditors — discount received is:

Tk.6,500 received from debtors in full settlement of Tk.7,000 — discount allowed is:

Employee Shakil's salary is unpaid. Correct entry:

For purchase of which item will the "Office Equipment Account" be debited?

The transactions not recorded in special journal go to:

Furniture purchase Tk.10,000 wrongly recorded as purchase. The entry to fix is called:

Rectifying journal: Furniture wrongly debited as Purchase. Correct entry:

Entries given to record unadjusted items at year-end (accrued, prepaid, depreciation) are:

In 2025, rent paid Tk.10,000 with prepaid rent Tk.2,000 included. Adjusting entry:

Through which entry are income and expense accounts closed?

To close revenue account (Sales) — entry is:

To close expense accounts (Purchase, Salaries, Rent) — entry is:

Drawings account is closed by:

Assets, liabilities, owner's equity of last year brought to next year through:

In opening journal entry, assets are:

In opening journal entry, liabilities and capital are:

The two main types of discount are:

Discount given when seller sells at a price lower than predetermined selling price is:

Trade discount is:

Discount given by seller to buyer to settle dues quickly is:

Cash discount is:

For seller, cash discount is:

For buyer, cash discount is:

Sales terms "2/10, Net 30" means:

Purchase Journal records:

Purchase Journal is prepared based on:

In Purchase Journal, the column heading is "Purchase Debit" and:

Carriage, packing, insurance included in invoice are:

Sales Journal records:

Sales Journal is prepared based on:

In Sales Journal, the column heading is "Accounts Receivable Debit" and:

Purchase Return Journal records:

Buyer sends which document to seller for purchase returns?

Purchase Return Journal column structure:

Sales Return Journal records:

Seller sends which document to buyer for sales returns?

Sales Return Journal column structure:

The opening capital of Sabina Enterprise is:

In which primary book will the October 5 transaction be recorded?

The correct journal entry for October 10 transaction is:

The source document for the October 15 transaction is:

Mr. Showkat's capital is:

Net amount of Mr. Showkat's purchase from Babul Traders in journal:

For the office rent Mr. Showkat paid in advance, the debit account is:

Entry for the personal expenses Mr. Showkat paid from the business:

Entry for Raihan's unpaid salary in Mr. Showkat's books:

Kumar Theatre: entry for the capital invested is:

Kumar Theatre: for the rent paid in advance, the debit is:

Kumar Theatre: entry for the tickets sold is:

Kumar Theatre: entry for the electricity bill due is:

Nila Enterprise: entry for the bad debts written off is:

Nila Enterprise: entry for creating the allowance for bad debts is:

Afroza Fashion: net invoice value of the pants (excluding transport):

Afroza Fashion: value of the returned pants:

Afroza Fashion: net invoice value of the shirts:

Bahauddin & Sons: net sales of May 3 (before carriage):

Bahauddin & Sons: total trade discount on sales of May 3 and May 10:

Chowdhury Hardware: opening capital:

Chowdhury Hardware: sales value of the GI pipe (before packing):

Chowdhury Hardware: debit account for the transportation cost of the almirah:

Chowdhury Hardware: entry for the goods withdrawn for personal use:

Khan Computers: net invoice for the 8 computers (excluding transport):

Khan Computers: net invoice for the 6 computers (excluding packing):

Niharika Pharmacy: net return value of the July 5 return:

Niharika Pharmacy: classification of the July 1 trade license fee (since one-time fee for business benefit):

Niharika Pharmacy: debit for the July 10 computer purchase is:

Niharika Pharmacy: net return value of the July 20 return:

M/s Alpha Traders: total assets in opening entry:

M/s Alpha Traders: adjusting entry for the advance salary:

M/s Alpha Traders: adjusting entry for the outstanding rent:

M/s Alpha Traders: adjusting entry for the interest receivable on investment:

M/s Alpha Traders: adjusting entry for the depreciation on furniture:

Mr. Sachin: entry for the cheque received from A/R and deposited:

Mr. Sachin: entry for the loan taken from Maruf:

Mr. Sachin: entry for the payment to A/P by cheque with discount received: