Chapter Eight: Cash Book

The book where cash receipt and cash payment related transactions are recorded together is called:

Cash book is the primary book of accounts and is one of the major branches of:

On what criterion are transactions categorized for the purpose of cash book?

In a cash book, all the receipts are recorded in the:

In a cash book, all the payments are recorded in the:

Despite being a primary book of accounts, which one works like a permanent book?

The cash balance is ascertained from the cash book by identifying the difference between:

Which of the following is a feature of cash book?

Which is reduced significantly by maintaining a cash book?

Cash book makes it possible to have full control over:

Cash is regarded as the driving force of:

Without proper management of cash, the normal activities of business are:

Proper recording of cash transactions helps in:

From cash book we can know the total amount of:

Mistakes and anomalies of cash are identified by comparing the cash balance with the:

By preparing a particular type of cash book it is possible to know:

Cash book helps in ascertaining the probable means to:

Which of the following can be known from a cash book?

Why is cash book considered helpful for taking proper decisions?

Which kind of book gives a complete view of cash receipts and cash payments?

Traditionally cash books used for a long time are of how many types?

Which of the following is NOT a traditional type of cash book?

The right type of cash book is selected depending on the:

Now a days some organisations prepare which journals instead of traditional cash book?

A cash book maintained for very small day-to-day expenses is called:

Cash receipts journal and cash payments journal are prepared to calculate:

Which type of business comparatively prepares a single column cash book?

Organisations that don't deal with bank but prefer cash transactions keep:

The number of organisations keeping accounts under single column cash book is:

The format of a single column cash book is similar to the format of a:

A single column cash book is prepared with how many columns in total?

A single column cash book has how many columns on each side?

Which balance does a single column cash book always show?

Why does a single column cash book always show a debit balance?

During the settlement of debts and credits, if any discount is allowed or received, it is recorded in:

R.No. in a cash book is short for:

V.No. in a cash book stands for:

L/F in cash book stands for:

Which one will be recorded in a single-column cash book?

Withdrawal of cash by proprietor for personal use is recorded in single column cash book on the:

Sold goods for cash Tk.8,000 will be recorded in the cash book on the:

Cash purchase of goods is recorded in single column cash book on the:

Which item in a single column cash book is NOT recorded?

In Sharif Traders' single column cash book, opening balance was Tk.2,500. After receiving capital Tk.10,000, the debit side total of cash receipts (excluding closing balance) for June will include all of the following EXCEPT:

Quamrul Traders' opening cash was Tk.9,300. From the textbook example, the closing balance C/D was:

Organisations that deal with both cash as well as bank transactions prepare:

Apart from cash receipts and payments, what additional information is obtained from a double column cash book?

If a transaction increases the bank balance, it is recorded in the:

Decrease in bank balance is recorded in the:

If a cheque is received from the sale of goods, what type of cheque is it considered?

A cheque issued in favour of business is never treated as:

Debit balance in the bank column of cash book indicates:

Credit balance in the bank column of cash book indicates:

Transactions that influence both cash as well as the bank account are known as:

Why must a contra entry have one debit and one credit between cash and bank?

What letter or symbol is used for contra entries?

The letter 'C' for contra is written:

Which of the following will be a contra entry?

Withdrawal from bank for personal use of the proprietor is:

Cash deposited into bank Tk.5,000 is recorded as:

Withdrawn cash from bank for business purposes is recorded as:

Which accounts are jointly affected by a contra entry?

If a deposited cheque is dishonored, the entry is reversed by:

If an issued cheque is dishonored, the entry is reversed by:

Interest allowed by the bank is recorded in the:

Interest on bank overdraft and charges charged by the bank are recorded in the:

In Chowdhury & Sons' double column cash book example, the bank balance B/D at the start of November was:

Goods purchased by cheque Tk.2,000 will be recorded in the double column cash book as:

A triple column cash book is prepared to record transactions involving:

From a triple column cash book we can know about:

Discount allowed by the seller for quick collection of credit sale is known as:

Discount received is treated as a:

Discount allowed is treated as a:

A triple column cash book contains how many columns in total?

Each side of a triple column cash book contains how many columns?

The discount columns on either side of a triple column cash book are:

Which discount is recorded in a triple-column cash book?

Trade discount during buying or selling is:

Discount allowed is recorded on which side of triple column cash book?

Discount received is recorded on which side of triple column cash book?

Received Tk.6,800 from Sayem in full settlement of debt Tk.7,000. The discount allowed is:

Received cheque Tk.3,400 from Sumi and discount allowed Tk.100 indicates the original debt was:

Tk.7,200 received from Salehin in full settlement of his debt Tk.7,500 means discount allowed:

In Salina Traders' triple column cash book, bank overdraft on March 1 was:

Bank charged interest Tk.400 on overdraft is recorded on the:

Sold goods Tk.8,000 at 5% trade discount for cash. The amount recorded in cash book is:

All cash and cash equivalent received in transactions are recorded in:

Cash equivalent means:

In the cash receipts journal, the date column records:

In cash receipts journal, the names of accounts receivable will be recorded in the column called:

The total amount of cash receipts (cash or cheque) is recorded in cash receipts journal under:

Discount allowed receiving from accounts receivable is recorded in cash receipts journal in:

Goods sold in cash are recorded in which column of cash receipts journal?

The total amount of cash received from debtors plus discount allowed is recorded in:

Receipts other than cash sales and from accounts receivable are recorded in:

In cash receipts journal includes:

Bank interest allowed is recorded in:

The total debit and total credit of cash receipts journal must always be:

Owner brought additional capital Tk.5,000 in cash receipts journal will be recorded in:

Sold old furniture Tk.1,000 in cash receipts journal will be recorded in:

In Shahjahan & Co.'s cash receipts journal example, total cash debit was:

Which one is recorded in cash payments journal?

The cheque number column in cash payments journal records:

In cash payments journal, names of accounts payable or paid parties are recorded in:

Goods purchased in cash are recorded in cash payments journal under:

Payments to accounts payable plus discount received is recorded in:

Items that are neither cash purchase nor accounts payable but still cash payments are recorded in:

Discount received during payment to accounts payable is recorded in:

All cash or cheque payments are recorded in cash payments journal in:

Which of the following will NOT be recorded in cash receipts and cash payments journal?

Why are 'cash deposit into bank' and 'withdraw from bank for business' NOT recorded in cash receipts/payments journal?

Bank charges are recorded in:

Interest on bank overdraft is recorded in:

Total debit and total credit of cash payments journal must always be:

Paid Tk.2,800 to Runa and received discount Tk.200. In Cash Payments Journal, the accounts payable debit column shows:

A person or firm who opens a bank account is known as a:

The statement made by bank mentioning full details of its depositor is called:

Bank statement nowadays is prepared by:

Which of the following is recorded in a bank statement?

The balance of bank statement and bank balance of cash book should ideally be:

The statement prepared for identifying the differences between the balance of bank statement and bank column of cash book is called:

Which of the following is a reason for difference between bank statement and bank column of cash book?

Transactions made through cash are very risky while transactions through bank are:

Before making transactions through bank, the depositor must first:

On July 10, 2025 Salahuddin & Sons deposited Tk.10,000 into bank, paid Tk.11,500 cheque to Samina Stores in full settlement of Tk.12,000, and received Tk.14,000 cheque from Mahbub Traders in full settlement of Tk.15,000. Which cash book is appropriate?

From the same Salahuddin & Sons transactions, what is the amount of contra entry?

Habib Enterprise purchased goods worth Tk.20,000 and paid Tk.15,000. What is the actual amount of debt remaining?

On March 28, Tk.9,500 was received from Robi in full settlement of Tk.10,000. The appropriate cash book to record this is:

Sold 150 yards of cloth at Tk.200 per yard with 5% trade discount for cash. Cash received is:

Purchased cloth worth Tk.80,000 with 10% trade discount. The amount recorded as purchase is:

Paid Tk.29,000 by cheque to Sadman Enterprise in settlement of Tk.30,000. Which entry is correct?

Bank allowed Tk.500 as interest and deducted Tk.1,000 as charges. In double column cash book:

Provided cloth worth Tk.2,000 for the owner's daughter is recorded as:

Purchased goods on credit Tk.8,000 will be:

Owner withdrew Tk.5,000 from bank for personal use and Tk.10,000 for business use. Which is a contra entry?

Charged depreciation Tk.300 on furniture is recorded in:

Owner purchased furniture for business using personal funds Tk.13,000. This is recorded in:

Bank deducted service charge Tk.1,000 in double column cash book is shown as: