The Purchases Book of a firm shows a total of ₹85,000 for the month. When this total is posted to the ledger at the month-end, which account is affected and on which side?

Purchases Account is debited with ₹85,000

Creditors' Account is debited with ₹85,000

Sales Account is credited with ₹85,000

Purchases Account is credited with ₹85,000

When goods are returned by a customer, the seller prepares a source document and sends it to the customer. Identify this document and the entry the seller makes.

A Credit Note is issued, and the return is recorded in the Sales Return Book

A Credit Note is issued, and the return is recorded in the Purchases Book

A Debit Note is issued, and the return is recorded in the Purchases Return Book

A Debit Note is issued, and the return is recorded in the Sales Book

Match each transaction with the subsidiary book in which it is recorded: (a) Goods returned by a customer, (b) Goods returned to a supplier, (c) Credit sale of goods, (d) A transaction for which no special journal exists (e.g., opening entry). Choose the correct matching.

(a) Sales Return Book, (b) Purchases Return Book, (c) Sales Book, (d) Journal Proper

(a) Sales Book, (b) Purchases Book, (c) Sales Return Book, (d) Journal Proper

(a) Sales Return Book, (b) Purchases Return Book, (c) Purchases Book, (d) Cash Book

(a) Purchases Return Book, (b) Sales Return Book, (c) Sales Book, (d) Journal Proper

Chapter testAccountancyIncluded in the seriesTest 4 of 33

Bihar Board Class 11 Commerce Accountancy · Ch 4: Recording of Transactions - II

Bihar Board Class 11 Commerce Accountancy · Ch 4: Recording of Transactions - II is an online chapter test in the Bihar Board Class 11 Commerce pattern, covering Recording of Transactions - II. 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.

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Topics in this test

Topic	Subject	Questions
Recording of Transactions - II	Accountancy	30

Difficulty: 7 medium · 23 hard

Recording of Transactions - II MCQ questions with answers

The first 3 of 30 questions. Unlock the series for the rest, each with a solution.

Q1. The Purchases Book of a firm shows a total of ₹85,000 for the month. When this total is posted to the ledger at the month-end, which account is affected and on which side?
एक फर्म की क्रय बही (Purchases Book) माह के लिए ₹85,000 का कुल योग दर्शाती है। जब इस योग को माह के अंत में खाता बही में पोस्ट किया जाता है, तो कौन-सा खाता और किस पक्ष पर प्रभावित होता है?
- A. Creditors' Account is debited with ₹85,000 / लेनदारों के खाते (Creditors' Account) को ₹85,000 से डेबिट किया जाता है
- B. Sales Account is credited with ₹85,000 / विक्रय खाते (Sales Account) को ₹85,000 से क्रेडिट किया जाता है
- C. Purchases Account is debited with ₹85,000 / क्रय खाते (Purchases Account) को ₹85,000 से डेबिट किया जाता है
- D. Purchases Account is credited with ₹85,000 / क्रय खाते (Purchases Account) को ₹85,000 से क्रेडिट किया जाता है
Solution
The periodic total of the Purchases Book is posted to the debit side of the Purchases Account, while each supplier's personal account is separately credited. So the Purchases A/c is debited with ₹85,000.
क्रय बही के आवधिक योग को क्रय खाते (Purchases Account) के डेबिट पक्ष में पोस्ट किया जाता है, जबकि प्रत्येक आपूर्तिकर्ता के व्यक्तिगत खाते को अलग से क्रेडिट किया जाता है। अतः क्रय खाते को ₹85,000 से डेबिट किया जाता है।
Q2. When goods are returned by a customer, the seller prepares a source document and sends it to the customer. Identify this document and the entry the seller makes.
जब ग्राहक द्वारा माल लौटाया जाता है, तो विक्रेता एक स्रोत दस्तावेज़ तैयार करके ग्राहक को भेजता है। इस दस्तावेज़ और विक्रेता द्वारा की जाने वाली प्रविष्टि की पहचान कीजिए।
- A. A Credit Note is issued, and the return is recorded in the Purchases Book / एक क्रेडिट नोट जारी किया जाता है, और वापसी को क्रय बही में दर्ज किया जाता है
- B. A Credit Note is issued, and the return is recorded in the Sales Return Book / एक क्रेडिट नोट जारी किया जाता है, और वापसी को विक्रय वापसी बही में दर्ज किया जाता है
- C. A Debit Note is issued, and the return is recorded in the Purchases Return Book / एक डेबिट नोट जारी किया जाता है, और वापसी को क्रय वापसी बही में दर्ज किया जाता है
- D. A Debit Note is issued, and the return is recorded in the Sales Book / एक डेबिट नोट जारी किया जाता है, और वापसी को विक्रय बही में दर्ज किया जाता है
Solution
On a sales return the seller issues a Credit Note (as the customer's account is credited) and records the transaction in the Sales Return (Return Inwards) Book.
विक्रय वापसी पर विक्रेता एक क्रेडिट नोट (Credit Note) जारी करता है (क्योंकि ग्राहक का खाता क्रेडिट किया जाता है) तथा लेनदेन को विक्रय वापसी बही (Return Inwards Book) में दर्ज करता है।
Q3. Match each transaction with the subsidiary book in which it is recorded: (a) Goods returned by a customer, (b) Goods returned to a supplier, (c) Credit sale of goods, (d) A transaction for which no special journal exists (e.g., opening entry). Choose the correct matching.
प्रत्येक लेनदेन को उस सहायक बही (subsidiary book) से मिलाइए जिसमें वह दर्ज किया जाता है: (a) ग्राहक द्वारा लौटाया गया माल, (b) आपूर्तिकर्ता को लौटाया गया माल, (c) माल का उधार विक्रय, (d) एक ऐसा लेनदेन जिसके लिए कोई विशेष जर्नल नहीं है (उदा., प्रारंभिक प्रविष्टि)। सही मिलान चुनिए।
- A. (a) Sales Book, (b) Purchases Book, (c) Sales Return Book, (d) Journal Proper / (a) विक्रय बही, (b) क्रय बही, (c) विक्रय वापसी बही, (d) जर्नल प्रॉपर
- B. (a) Sales Return Book, (b) Purchases Return Book, (c) Purchases Book, (d) Cash Book / (a) विक्रय वापसी बही, (b) क्रय वापसी बही, (c) क्रय बही, (d) रोकड़ बही
- C. (a) Sales Return Book, (b) Purchases Return Book, (c) Sales Book, (d) Journal Proper / (a) विक्रय वापसी बही, (b) क्रय वापसी बही, (c) विक्रय बही, (d) जर्नल प्रॉपर
- D. (a) Purchases Return Book, (b) Sales Return Book, (c) Sales Book, (d) Journal Proper / (a) क्रय वापसी बही, (b) विक्रय वापसी बही, (c) विक्रय बही, (d) जर्नल प्रॉपर
Solution
Goods returned by a customer go in the Sales Return Book, goods returned to a supplier in the Purchases Return Book, credit sales in the Sales Book, and items with no special journal in the Journal Proper.
ग्राहक द्वारा लौटाया गया माल विक्रय वापसी बही में, आपूर्तिकर्ता को लौटाया गया माल क्रय वापसी बही में, उधार विक्रय विक्रय बही में, तथा वे लेनदेन जिनके लिए कोई विशेष जर्नल नहीं है, जर्नल प्रॉपर (Journal Proper) में दर्ज किए जाते हैं।

Frequently asked questions

How many questions are in the Bihar Board Class 11 Commerce Accountancy · Ch 4: Recording of Transactions - II?

30 questions for 30 marks, to be answered in 20 minutes.

Is there negative marking in the Bihar Board Class 11 Commerce Accountancy · Ch 4: Recording of Transactions - II?

No — wrong answers are not penalised in this test.

Which topics does the Bihar Board Class 11 Commerce Accountancy · Ch 4: Recording of Transactions - II cover?

Recording of Transactions - II (30 questions).

Is the Bihar Board Class 11 Commerce Accountancy · Ch 4: Recording of Transactions - II free?

It is part of the BSEB Class 11 Commerce Test Series 2027 — Chapter-wise + Full Tests (33 tests, ₹149). You can first try Accountancy · Ch 1: Introduction to Accounting for free.

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