Question :

A ________ serves the purpose of both journal and ledger accounts


A) Journal proper
B) Purchase day book
C) Cash book
D) Any of the above

Answer : C

Description :


A cash book is a separate ledger in which cash transactions are recorded, whereas a cash account is an account within a general ledger. A cash book serves the purpose of both the journal and ledger, whereas a cash account is structured like a ledger. Details or narration about the source or use of funds are required in a cash book but not in a cash account.


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Full form of ODBC


A) Open database connectivity
B) Open database calculating
C) Open document basically
D) Order data base connection

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Related Questions - 2


What is the advantage of a computer-based transaction processing system


A) Does not require as stringent a set of internal controls
B) Will produce a more accurate set of financial statements
C) Eliminates the need to reconcile control accounts and subsidiary ledgers
D) Will be more efficient at producing financial statements

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A) Debit note
B) Credit note
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D) Bill

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The Profit & Loss statement can be displayed in ________ format(s).


A) Horizontal
B) Vertical
C) A or B
D) None of the above

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