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Double Column Cash Book MCQs for Competitive Exams

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Double Column Cash Book MCQs for Competitive Exams

Practice with answers, explanations, and exam-focused revision notes.

18 MCQs Page 1

Topic Notes: Double Column Cash Book

These notes summarize the key preparation context before you attempt the MCQs. Review the topic focus, then practice the questions below with answers and explanations.

Quick Overview

Double Column Cash Book MCQs in Accountancy are useful for candidates who need targeted practice for CSS, PMS, FPSC, PPSC, NTS, entry tests, and other competitive exams in Pakistan. This topic page is designed for quick revision, repeated practice, and exam-focused preparation.

Attempt the questions page by page, check the correct answers, read the explanations where available, and compare your weak areas with past papers and mock test performance. Consistent MCQ practice improves speed, confidence, and retention for objective exam sections.

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1
Where is a cheque recorded if it is received and deposited into the bank on the same day?
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2
What is a cash book containing both cash and discount columns commonly called?
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3
In which types of cash books are contra entries recorded?
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4
To which account is the total of the discount column on the debit side of the cash book posted?
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5
What types of transactions are recorded in a double column cash book?
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6
What is the common name for a cash book that contains columns for both cash and discount transactions?
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7
If a $2,000 discount received from a supplier was omitted from the cash book, with the gross amount recorded instead, what adjustment is required to correct the cash book balance?
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8
What is the term for a transaction that is recorded on both the debit and credit sides of a cash book?
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9
Where should a cash discount allowed for early payment be recorded?
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10
What is the standard terminology for a cash book that includes both cash and discount columns?
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