[{"id":99230,"question":".The cash book is a","choices":[{"text":"Subsidiary journal","value":"A"},{"text":"Ledger account","value":"B"},{"text":"Subsidiary journal and ledger","value":"C"},{"text":"Trial balance","value":"D"},{"value":"E"}],"correctAnswer":3},{"id":99229,"question":"Credit purchases are recorded in","choices":[{"text":"Purchases book","value":"A"},{"text":"Creditors book","value":"B"},{"text":"Cash book","value":"C"},{"text":"Purchases returns book","value":"D"},{"value":"E"}],"correctAnswer":1},{"id":99228,"question":"A cash account always shows","choices":[{"text":"Debit balance","value":"A"},{"text":"Credit balance","value":"B"},{"text":"Both debit and credit balance","value":"C"},{"text":"Nil balance","value":"D"},{"value":"E"}],"correctAnswer":1},{"id":99227,"question":"All cash purchases and cash sales are recorded in","choices":[{"text":"Cash book","value":"A"},{"text":"Purchases book","value":"B"},{"text":"Sales book","value":"C"},{"text":"Purchases and sales book","value":"D"},{"value":"E"}],"correctAnswer":1},{"id":99226,"question":"A document evidencing cash receipts and payments and forming the basis for making entries in the cash book is called","choices":[{"text":"Receipt voucher","value":"A"},{"text":"Cash voucher","value":"B"},{"text":"payment voucher","value":"C"},{"text":"Cash memo","value":"D"},{"value":"E"}],"correctAnswer":2},{"id":99225,"question":"When money is paid to a creditor or supplier a receipt is obtained from him which is called","choices":[{"text":"Cash voucher","value":"A"},{"text":"Cash payment","value":"B"},{"text":"Receipt voucher","value":"C"},{"text":"Payment voucher","value":"D"},{"value":"E"}],"correctAnswer":4},{"id":99224,"question":"When cash is received from debtor or customer, generally a receipt is issued to the debtor which is called","choices":[{"text":"Payment voucher","value":"A"},{"text":"Receipt voucher","value":"B"},{"text":"Cash voucher","value":"C"},{"text":"None of these","value":"D"},{"value":"E"}],"correctAnswer":2},{"id":99223,"question":"The book in which all cash transaction are primarily recorded is called ","choices":[{"text":"Pass book","value":"A"},{"text":"Cheque book","value":"B"},{"text":"Finance book","value":"C"},{"text":"Cash book","value":"D"},{"value":"E"}],"correctAnswer":4},{"id":99222,"question":"A document given by the seller to the buyer for credit sale of goods or assets is called","choices":[{"text":"Cash memo","value":"A"},{"text":"Invoice","value":"B"},{"text":"Voucher","value":"C"},{"text":"None of these","value":"D"},{"value":"E"}],"correctAnswer":2},{"id":99221,"question":"The periodical total of purchases returns book is posted to","choices":[{"text":"Debit of returns outwards account","value":"A"},{"text":"Credit of returns inwards account","value":"B"},{"text":"Debit of returns inwards accounts","value":"C"},{"text":"Credit of returns outwards account","value":"D"},{"value":"E"}],"correctAnswer":4}]