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Uses of The General Journal - SS1 Accounting Past Questions and Answers - page 1

1

Which of the following is NOT a specialized journal?

A

Sales journal

B

Purchase journal

C

General journal 

D

Cash receipts journal 

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2

Which of the following transactions would be recorded in the purchases journal? 

A

Sale of goods on credit

B

Payment of rent

C

Purchase of inventory on credit

D

Receipt of cash from customers 

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3

What is the purpose of a cash receipts journal?

A

To record all cash transactions related to sales

B

To record all cash transactions related to purchases

C

 To record all cash transactions related to payroll 

D

To record all cash receipts from any source 

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4

Which of the following accounts would be classified as a contra account?

A

ales revenue

B

Accounts receivable 

C

Accumulated depreciation

D

Cost of goods sold 

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5

Define the term "specialized journal."

 

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6

What is the purpose of posting transactions from specialized journals to the general ledger?

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