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CodeVID-M11-WS
Special Purpose (Subsidiary) Books — Practice Worksheet
Chapter: Special Purpose (Subsidiary) Books
Topic: Special Purpose (Subsidiary) Books
Maximum Marks: 35
Time: 30 minutes
Name: ____________________ Roll No.: __________ Date: ____________

General Instructions

  • All questions are compulsory.
  • Choose the correct option (A, B, C or D) for each question.
  • The answer key is at the end — try the paper first!
Section A — Multiple Choice (1 mark each) 15 × 1 = 15 marks
1.
Subsidiary books are also called books of:
  • A.Final entry
  • B.Original entry
  • C.Trial entry
  • D.No entry
2.
Credit purchases of goods are recorded in the:
  • A.Cash book
  • B.Purchases book
  • C.Journal proper
  • D.Sales book
3.
Credit sales of goods are recorded in the:
  • A.Sales book
  • B.Cash book
  • C.Purchases book
  • D.Journal proper
4.
Goods returned to a supplier are recorded in the:
  • A.Sales return book
  • B.Purchases return book
  • C.Cash book
  • D.Bills book
5.
Goods returned by a customer are recorded in the:
  • A.Purchases return book
  • B.Sales return book
  • C.Journal proper
  • D.Cash book
6.
The source document for a purchases return is a:
  • A.Credit note
  • B.Debit note
  • C.Cash memo
  • D.Cheque
7.
Cash purchases of goods are recorded in the:
  • A.Purchases book
  • B.Cash book
  • C.Journal proper
  • D.Sales book
8.
A credit purchase of machinery is recorded in the:
  • A.Purchases book
  • B.Journal proper
  • C.Cash book
  • D.Sales book
9.
Bills of exchange received are recorded in the:
  • A.Bills payable book
  • B.Bills receivable book
  • C.Cash book
  • D.Sales book
10.
Opening and closing entries are recorded in the:
  • A.Cash book
  • B.Journal proper
  • C.Sales book
  • D.Purchases book
11.
Trade discount is:
  • A.Recorded in the books
  • B.Not recorded — only the net amount is
  • C.Recorded as an expense
  • D.Added to the price
12.
Cash discount is given to encourage:
  • A.Bulk buying
  • B.Prompt/early payment
  • C.Returns
  • D.Late payment
13.
On an intra-state sale, GST is charged as:
  • A.IGST
  • B.CGST + SGST
  • C.No GST
  • D.Only CGST
14.
GST collected on sales is a:
  • A.Asset
  • B.Liability owed to government (output GST)
  • C.An expense
  • D.Income
15.
List price Rs 10,000, trade discount 20%. Recorded amount:
  • A.Rs 10,000
  • B.Rs 8,000
  • C.Rs 12,000
  • D.Rs 2,000
Section B — Challenge / Olympiad (2 marks each) 10 × 2 = 20 marks
16.
A firm sells its old delivery van on credit to a garage. This is recorded in the:
  • A.Journal proper (sale of an asset, not goods)
  • B.Sales book
  • C.Cash book
  • D.Bills receivable book
17.
Goods list price Rs 50,000, trade discount 10%, then 18% GST (intra-state). The invoice total is:
  • A.Rs 53,100
  • B.Rs 50,000
  • C.Rs 45,000
  • D.Rs 59,000
18.
Why is trade discount never opened as a separate account while cash discount is?
  • A.Trade discount is deducted before recording; cash discount arises only at payment
  • B.Trade discount is illegal
  • C.Cash discount is not real
  • D.They are the same
19.
Purchases book total for the month is Rs 1,20,000. This is posted to:
  • A.The debit of Purchases A/c
  • B.The credit of Purchases A/c
  • C.The debit of Sales A/c
  • D.The cash book
20.
A purchase of goods for cash is wrongly entered in the purchases book. The effect is that:
  • A.Purchases and the supplier are overstated; it should have gone in the cash book
  • B.Nothing is wrong
  • C.Sales are overstated
  • D.GST doubles
21.
Input GST paid on purchases is valuable to a business because it:
  • A.Can be set off (input tax credit) against output GST payable
  • B.Is an expense that lowers profit
  • C.Is a gift to suppliers
  • D.Cannot be recovered
22.
Which of these correctly pairs the book with its source document?
  • A.Sales return book → credit note
  • B.Purchases book → credit note
  • C.Sales book → debit note
  • D.Purchases return book → credit note
23.
A wholesaler offers '20% trade discount and 2% cash discount for payment within 10 days'. On a Rs 1,00,000 list order paid in 8 days, the cash paid is:
  • A.Rs 78,400
  • B.Rs 80,000
  • C.Rs 1,00,000
  • D.Rs 98,000
24.
The journal proper is best described as:
  • A.The book for transactions that fit no special book
  • B.The book for all cash
  • C.The book for credit sales
  • D.A type of ledger
25.
On an inter-state sale of Rs 40,000 at 12% GST, the tax charged is:
  • A.IGST Rs 4,800
  • B.CGST 2,400 + SGST 2,400
  • C.No GST
  • D.IGST Rs 12,000

Answer Key

Section A — Multiple Choice (1 mark each)
  1. (B) Original entry
  2. (B) Purchases book
  3. (A) Sales book
  4. (B) Purchases return book
  5. (B) Sales return book
  6. (B) Debit note
  7. (B) Cash book
  8. (B) Journal proper
  9. (B) Bills receivable book
  10. (B) Journal proper
  11. (B) Not recorded — only the net amount is
  12. (B) Prompt/early payment
  13. (B) CGST + SGST
  14. (B) Liability owed to government (output GST)
  15. (B) Rs 8,000
Section B — Challenge / Olympiad (2 marks each)
  1. (A) Journal proper (sale of an asset, not goods)
  2. (A) Rs 53,100
  3. (A) Trade discount is deducted before recording; cash discount arises only at payment
  4. (A) The debit of Purchases A/c
  5. (A) Purchases and the supplier are overstated; it should have gone in the cash book
  6. (A) Can be set off (input tax credit) against output GST payable
  7. (A) Sales return book → credit note
  8. (A) Rs 78,400
  9. (A) The book for transactions that fit no special book
  10. (A) IGST Rs 4,800
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