Bihar Board Class 11 Commerce Accountancy · Ch 3: Recording of Transactions - I
Bihar Board Class 11 Commerce Accountancy · Ch 3: Recording of Transactions - I is an online chapter test in the Bihar Board Class 11 Commerce pattern, covering Recording of Transactions - I. Attempt it on SeatBeat with a timer like the real exam, then see a detailed solution for every question and your score and weak-topic analysis.
Topics in this test
| Topic | Questions |
|---|---|
| Recording of Transactions - I | 30 |
Difficulty: 7 medium · 23 hard
Recording of Transactions - I MCQ questions with answers
The first 3 of 30 questions. Unlock the series for the rest, each with a solution.
Q1. Assertion (A): In the journal, the credit account is written with the prefix 'To' and indented. Reason (R): The journal records debits first and credits below them. Choose the correct option.
अभिकथन (A): रोज़नामचे में, क्रेडिट खाते को 'से' (To) उपसर्ग के साथ और भीतर की ओर दबाकर लिखा जाता है। कारण (R): रोज़नामचा पहले डेबिट दर्ज करता है और क्रेडिट उनके नीचे। सही विकल्प चुनें।
- A. A is false but R is true / A असत्य है परंतु R सत्य है
- B. Both A and R are true but R is not the correct explanation of A / A और R दोनों सत्य हैं परंतु R, A की सही व्याख्या नहीं है
- C. A is true but R is false / A सत्य है परंतु R असत्य है
- D. Both A and R are true and R is the correct explanation of A / A और R दोनों सत्य हैं और R, A की सही व्याख्या है
Solution
Both statements are true and the format puts the debit first with the credit indented below carrying 'To', so R correctly explains A.
दोनों कथन सत्य हैं और प्रारूप में डेबिट को पहले और क्रेडिट को नीचे भीतर की ओर दबाकर 'से' (To) के साथ रखा जाता है, इसलिए R, A की सही व्याख्या करता है।
Q2. Three of the following are source documents while one is not. Identify the 'odd one out'.
निम्नलिखित में से तीन स्रोत दस्तावेज़ हैं जबकि एक नहीं है। 'असंगत वस्तु' की पहचान करें।
- A. Invoice / चालान (इनवॉइस)
- B. Pay-in-slip / पे-इन-स्लिप
- C. Cash memo / नकद ज्ञापन (कैश मेमो)
- D. Ledger / खाता-बही (लेजर)
Solution
Invoice, cash memo and pay-in-slip are source documents (written evidence); the ledger is the principal book of accounts, not a source document.
चालान, नकद ज्ञापन और पे-इन-स्लिप स्रोत दस्तावेज़ हैं (लिखित प्रमाण); खाता-बही लेखों की प्रमुख पुस्तक है, स्रोत दस्तावेज़ नहीं।
Q3. If the total of all debits in the books equals the total of all credits for a period, this directly reflects which principle?
यदि किसी अवधि के लिए बहियों में सभी डेबिटों का योग सभी क्रेडिटों के योग के बराबर है, तो यह सीधे तौर पर किस सिद्धांत को दर्शाता है?
- A. The chronological recording rule of the day book / दैनिक पुस्तक का कालानुक्रमिक अभिलेखन नियम
- B. The double-entry system — every transaction has equal debit and credit / दोहरा लेखा प्रणाली — प्रत्येक लेन-देन में बराबर डेबिट और क्रेडिट होता है
- C. The posting rule linking journal and ledger / रोज़नामचे और खाता-बही को जोड़ने वाला खतौनी नियम
- D. The rule 'debit the receiver, credit the giver' / नियम 'प्राप्तकर्ता को डेबिट करें, देने वाले को क्रेडिट करें'
Solution
Under the double-entry system every transaction has one debit and an equal credit, so total debits always equal total credits and the equation stays balanced.
दोहरा लेखा प्रणाली के अंतर्गत प्रत्येक लेन-देन में एक डेबिट और उसके बराबर एक क्रेडिट होता है, इसलिए कुल डेबिट सदैव कुल क्रेडिट के बराबर होते हैं और समीकरण संतुलित रहता है।
Frequently asked questions
How many questions are in the Bihar Board Class 11 Commerce Accountancy · Ch 3: Recording of Transactions - I?
30 questions for 30 marks, to be answered in 20 minutes.
Is there negative marking in the Bihar Board Class 11 Commerce Accountancy · Ch 3: Recording of Transactions - I?
No — wrong answers are not penalised in this test.
Which topics does the Bihar Board Class 11 Commerce Accountancy · Ch 3: Recording of Transactions - I cover?
Recording of Transactions - I (30 questions).
Is the Bihar Board Class 11 Commerce Accountancy · Ch 3: Recording of Transactions - I free?
It is part of the BSEB Class 11 Commerce Test Series 2027 — Chapter-wise + Full Tests (24 tests, ₹149). You can first try Accountancy · Ch 1: Introduction to Accounting for free.
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