[{"id":99220,"question":"Sales returns book periodical total is posted to","choices":[{"text":"Debit of returns inwards account","value":"A"},{"text":"Credit of returns inwards account","value":"B"},{"text":"Debit of returns outwards account","value":"C"},{"text":"Credit of returns outwards account","value":"D"},{"value":"E"}],"correctAnswer":1},{"id":99219,"question":"Both cash purchases as well as credit purchases are recorded in","choices":[{"text":"Cash book","value":"A"},{"text":"Purchase book","value":"B"},{"text":"Purchases account","value":"C"},{"text":"None of these","value":"D"},{"value":"E"}],"correctAnswer":3},{"id":99218,"question":"The periodical total of purchases book is posted to the","choices":[{"text":"Debit of purchases account","value":"A"},{"text":"Credit of purchases account","value":"B"},{"text":"Credit of cash account","value":"C"},{"text":"Debit of sales account","value":"D"},{"value":"E"}],"correctAnswer":1},{"id":99217,"question":"The cash book is a book of","choices":[{"text":"Compound entry","value":"A"},{"text":"Original entry","value":"B"},{"text":"Final entry","value":"C"},{"text":"Simple entry","value":"D"},{"value":"E"}],"correctAnswer":2},{"id":99216,"question":"A document is sent to customer when he returns the goods is called","choices":[{"text":"Promissory note","value":"A"},{"text":"Debit note","value":"B"},{"text":"Currency note","value":"C"},{"text":"Credit note","value":"D"},{"value":"E"}],"correctAnswer":4},{"id":99215,"question":"When the goods are returned to the suppliers, an intimation is sent to them is called","choices":[{"text":"Currency note","value":"A"},{"text":"Invoice","value":"B"},{"text":"Debit note","value":"C"},{"text":"Credit note","value":"D"},{"value":"E"}],"correctAnswer":3},{"id":99214,"question":"A book which is used to record small expenses is called","choices":[{"text":"Expenses book","value":"A"},{"text":"Cash book","value":"B"},{"text":"Petty cash book","value":"C"},{"text":"Purchases book","value":"D"},{"value":"E"}],"correctAnswer":3},{"id":99213,"question":"Bill receivable book represents","choices":[{"text":"Ledger","value":"A"},{"text":"Journal","value":"B"},{"text":"Trail balance","value":"C"},{"text":"All of above","value":"D"},{"value":"E"}],"correctAnswer":2},{"id":99212,"question":"All the bills given to the creditors are recorded in","choices":[{"text":"Creditor's book","value":"A"},{"text":"Bills payable book","value":"B"},{"text":"Bills receivable book","value":"C"},{"text":"Bank book","value":"D"},{"value":"E"}],"correctAnswer":2},{"id":99211,"question":"All the acceptances received from the debtors are recorded in","choices":[{"text":"Cash book","value":"A"},{"text":"Bills payable book","value":"B"},{"text":"Debtor's book","value":"C"},{"text":"Bills receivable book","value":"D"},{"value":"E"}],"correctAnswer":4}]