Haryana SAS (Subordinate Accounts Service) Practice Quiz

Question 1

Goods costing Rs 3,000 were taken by the proprietor from the business for personal use. The correct journal entry is:

Accepted Answer

Drawings A/c Dr Rs 3,000 to Purchases A/c Rs 3,000

Question 2

Furniture for office use was purchased on credit from Mohan for Rs 12,000. The correct journal entry is:

Accepted Answer

Furniture A/c Dr to Mohan A/c

Question 3

A credit sale of Rs 400 was correctly entered in the sales book, but when posting, the sales account was DEBITED with Rs 400. All other entries are correct. The trial balance will show:

Accepted Answer

the debit side exceeding the credit side by Rs 800

Question 4

Which one of the following errors will NOT be disclosed by a trial balance?

Accepted Answer

Wages paid for installing a new machine debited to Wages account

Haryana SAS (Subordinate Accounts Service) — Mock tests

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