[{"id":3852,"question":"Cheques issued to a creditor but not presented for payment are called","choices":[{"text":"Un Credited Cheques","value":"A"},{"text":"Uncollected Cheques","value":"B"},{"text":"Un Presented Cheques","value":"C"},{"text":"Dishonoured Cheques","value":"D"},{"value":"E"}],"correctAnswer":3},{"id":3851,"question":"The favourable balance of bank statement is","choices":[{"text":"Credit Balance","value":"A"},{"text":"Debit Balance","value":"B"},{"text":"Zero Balance","value":"C"},{"text":"Both b and c","value":"D"},{"value":"E"}],"correctAnswer":1},{"id":3850,"question":"Unfavourable balance means","choices":[{"text":"Credit Balance in the Pass Book","value":"A"},{"text":"Credit Balance in the Cash Book","value":"B"},{"text":"Debit Balance in Bank Statement","value":"C"},{"text":"Both b and c","value":"D"},{"value":"E"}],"correctAnswer":4},{"id":3849,"question":"Bank reconciliation statement is prepared by","choices":[{"text":"Banker","value":"A"},{"text":"Customers Accountant","value":"B"},{"text":"Auditor","value":"C"},{"text":"Manager","value":"D"},{"value":"E"}],"correctAnswer":2},{"id":3848,"question":"The book in which all cash transactions are primarily recorded is called","choices":[{"text":"Cheque Book","value":"A"},{"text":"Pass Book","value":"B"},{"text":"Cash Book","value":"C"},{"text":"Finance Book","value":"D"},{"value":"E"}],"correctAnswer":3},{"id":3847,"question":"Our cheque to Babar & Bros, returned dishonoured should be credited to","choices":[{"text":"Cheque Account","value":"A"},{"text":"Cash Account","value":"B"},{"text":"Bank Account","value":"C"},{"text":"Babar & Bros A/c","value":"D"},{"value":"E"}],"correctAnswer":4},{"id":3846,"question":"Petty cash book is a branch of","choices":[{"text":"Pass Book","value":"A"},{"text":"Cash Book","value":"B"},{"text":"Journal","value":"C"},{"text":"Ledger","value":"D"},{"value":"E"}],"correctAnswer":2},{"id":3845,"question":"An Entry which is recorded on the both sides of cash book is called","choices":[{"text":"Simple Entry","value":"A"},{"text":"Compound Entry","value":"B"},{"text":"Combined Entry","value":"C"},{"text":"Contra Entry","value":"D"},{"value":"E"}],"correctAnswer":4},{"id":3844,"question":"In three column cash book, discount column is","choices":[{"text":"Totaled","value":"A"},{"text":"Balanced","value":"B"},{"text":"Carry Forward","value":"C"},{"text":"Both a and b","value":"D"},{"value":"E"}],"correctAnswer":1},{"id":3843,"question":"How many columns are drawn on one side of three column cash book ?","choices":[{"text":"Five Columns","value":"A"},{"text":"Six Columns","value":"B"},{"text":"Seven Columns","value":"C"},{"text":"Eight Columns","value":"D"},{"value":"E"}],"correctAnswer":3}]