Introduction to Accounting – Multiple Choice Questions – MCQ

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#1. When a business purchases furniture for sale, it will considered as “purchases of goods”

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#2. Vouchers are

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#3. The discount given on cash transactions is called as

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#4. _____________ is the document that certifies the purchase or sale or any other monetary transaction.

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#5. The cash available with the business is fixed asset

Cash is current asset.

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#6. We use ________ to record the transactions pertaining to an asset, expense, liability, person, firm or institution.

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#7. Left side of ledger account is

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#8. The vendor/seller gives a trade discount only on credit transactions

The vendor/seller gives the trade discount both on cash/credit based transactions.

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#9. The investment by the proprietor in the business, in the form of goods/cash or any other assets is known as

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#10. In a business, ________ is purchased and sold

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