Ledgers - JSS1 Business studies Past Questions and Answers - page 1

1

What are ledgers?

A

Books where financial transactions are recorded

B

Books where sales are recorded

C

Books where inventory is recorded

D

Books where marketing activities are recorded

2

Which of the following is a class of ledger?

A

General ledger

B

Sales ledger

C

Inventory ledger

D

Production ledger

3

Which ledger provides detailed information on specific accounts within the general ledger?

A

General ledger

B

Subsidiary ledger

C

Nominal ledger

D

Personal ledger

4

Which type of account represents tangible assets?

A

Real accounts

B

Nominal accounts

C

Personal accounts

D

Impersonal accounts

5

Which type of account represents revenues and expenses?

A

Real accounts

B

Nominal accounts

C

Personal accounts

D

Impersonal accounts

6

Accounts receivable and accounts payable fall under which category of accounts?

A

Real accounts

B

Nominal accounts

C

Personal accounts

D

Impersonal accounts

7

Which of the following accounts represent individuals, companies, or organizations with whom a business has financial transactions?

A

Real accounts

B

Nominal accounts

C

Personal accounts

D

Impersonal accounts

8

Which of the following is an example of an impersonal account?

A

Cash

B

Accounts receivable

C

Accumulated depreciation

D

Accounts payable

9

What type of account tracks the decrease in value of an asset over time?

A

Real account

B

Nominal account

C

Personal account

D

Impersonal account

10

Which of the following accounts is temporary and closed at the end of each accounting period?

A

Real account

B

Nominal account

C

Personal account

D

Impersonal account

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