Accountancy Class 10th Quiz 1.4

By Manoj Yadav / 08/02/2026

Accountancy Class 10th Quiz 1.4

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Accountancy

Accountancy Class 10th Quiz 1.4

Accountancy quiz helps us to increase our knowledge

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1. Cash received from a debtor:

A. Cash Dr To Debtor

B. Debtor Dr To Cash

C. Salary Dr To Cash

D. Cash Cr To Debtor

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2. Pass book balance is also known as—

A. Cash balance

B. Debit balance

C. Bank balance

D. Trial balance

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3. Outstanding salary is shown in—

A. Assets

B. Liabilities

C. Income

D. Capital

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4. Depreciation charged:

A. Depreciation To Cash

B. Cash Dr To Depreciation

C. Asset Dr To Depreciation

D. Depreciation Dr To Asset

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5. Dishonoured cheque—

A. Cash increases

B. Bank decreases

C. Customer increases

D. Liability increases

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6. Journal entry for goods purchased on credit:

A. Cash Dr To Sales

B. Creditor Dr To Purchases

C. Sales Dr To Purchases

D. Purchases Dr To Creditor

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7. Goods returned by customer:

A. Purchases return

B. Sales return

C. Rent

D. Wages

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8. Cash deposited into bank:

A. Bank Dr To Cash

B. Cash Dr To Bank

C. Cash Dr To Capital

D. Capital Dr To Cash

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9. Bank Reconciliation Statement compares—

A. Pass Book & Ledger

B. Trial Balance & Cash Book

C. Journal & Ledger

D. Cash Book & Pass Book

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10. Commission received:

A. Commission Dr To Cash

B. Cash Dr To Commission

C. Bank Dr To Commission

D. Commission Dr To Bank

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11. Which account is related to persons?

A. Real account

B. Nominal account

C. Personal account

D. Expense account

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12. Interest paid:

A. Interest Dr To Cash

B. Cash Dr To Interest

C. Interest Cr To Cash

D. Capital Dr To Interest

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13. Rent paid:

A. Cash Dr To Rent

B. Rent Cr To Cash

C. Rent Dr To Cash

D. Cash Dr To Rent

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14. Goods destroyed by fire:

A. Fire loss Dr To Purchases

B. Purchases Dr To Fire loss

C. Fire loss Dr To Goods

D. Cash Dr To Goods

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15. Which account records incomes?

A. Nominal

B. Real

C. Cash

D. Personal

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16. Which one is NOT an asset?

A. Cash

B. Building

C. Debtors

D. Creditors

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17. Cheques issued but not presented—

A. Increase passbook balance

B. Decrease passbook balance

C. Increase cash balance

D. Increase stock

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18. Contra entries affect—

A. Purchases

B. Sales

C. Cash & Bank both

D. Ledger only

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19. Goods sold on credit:

A. Cash Dr To Sales

B. Sales Dr To Debtor

C. Debtor Dr To Sales

D. Purchases Dr To Debtor

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20. Bank column shows—

A. Cash only

B. Bank transactions

C. All transactions

D. Credit sales only

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