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Latest KVS LDE LDCE Finance Officer Exam Question (Objective Questions), MCQ in English

Subjects : Subject Knowledge Test (Finance Officer)

Question Bank KVS LDE/LDCE Finance Officer Exam Tier 1 - English
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Subject Knowledge Test (Finance Officer)

Question 1Single Answer
A simple cash book records?
  1. A
    Only cash transactions
  2. B
    Cash and credit transactions
  3. C
    Cash and bank transactions
  4. D
    Only credit transactions
Question 2Single Answer
The balance of a simple cash book always shows?
  1. A
    Debit balance
  2. B
    Credit balance
  3. C
    Either debit or credit
  4. D
    Nil balance
Question 3Single Answer
Which side of the cash book records cash receipts?
  1. A
    Credit side
  2. B
    Debit side
  3. C
    Both sides
  4. D
    Journal side
Question 4Single Answer
Cash paid is recorded on which side of cash book?
  1. A
    Debit side
  2. B
    Credit side
  3. C
    Journal
  4. D
    Ledger
Question 5Single Answer
Opening cash balance is recorded on?
  1. A
    Credit side
  2. B
    Debit side
  3. C
    Both sides
  4. D
    Journal
Question 6Single Answer
A cash book serves as both journal and?
  1. A
    Trial balance
  2. B
    Balance sheet
  3. C
    Ledger
  4. D
    Profit & loss account
Question 7Single Answer
A columnar cash book contains?
  1. A
    Single amount column
  2. B
    Two amount columns
  3. C
    Multiple amount columns
  4. D
    No amount column
Question 8Single Answer
Which cash book records cash and bank transactions together?
  1. A
    Simple cash book
  2. B
    Double column cash book
  3. C
    Petty cash book
  4. D
    Analytical cash book
Question 9Single Answer
In double column cash book, bank column records?
  1. A
    Cash only
  2. B
    Cheque transactions
  3. C
    Credit sales
  4. D
    Credit purchases
Question 10Single Answer
A triple column cash book includes columns for?
  1. A
    Cash, discount, bank
  2. B
    Cash, purchases, sales
  3. C
    Cash, expenses, income
  4. D
    Cash, capital, drawings
Question 11Single Answer
Discount allowed is recorded on which side?
  1. A
    Credit side
  2. B
    Debit side
  3. C
    Both sides
  4. D
    Not recorded
Question 12Single Answer
Discount received is recorded on which side?
  1. A
    Debit side
  2. B
    Credit side
  3. C
    Both sides
  4. D
    Not recorded
Question 13Single Answer
Contra entry arises when?
  1. A
    Cash is paid
  2. B
    Bank charges are paid
  3. C
    Cash and bank are involved together
  4. D
    Credit sale occurs
Question 14Single Answer
Contra entries are marked with?
  1. A
    C
  2. B
    J
  3. C
    CE
  4. D
    Contra
Question 15Single Answer
Withdrawal of cash from bank for office use is a?
  1. A
    Cash receipt
  2. B
    Cash payment
  3. C
    Contra entry
  4. D
    Journal entry
Question 16Single Answer
Cheque deposited into bank is recorded on?
  1. A
    Credit side cash column
  2. B
    Debit side bank column
  3. C
    Credit side bank column
  4. D
    Debit side cash column
Question 17Single Answer
Dishonour of cheque requires entry in?
  1. A
    Journal only
  2. B
    Cash book only
  3. C
    Both cash book and ledger
  4. D
    Bank reconciliation statement
Question 18Single Answer
Petty cash book records?
  1. A
    Large payments
  2. B
    Credit transactions
  3. C
    Small routine expenses
  4. D
    Capital expenditure
Question 19Single Answer
Petty cash system generally follows?
  1. A
    Cash system
  2. B
    Accrual system
  3. C
    Imprest system
  4. D
    Mercantile system
Question 20Single Answer
Under imprest system, petty cashier receives?
  1. A
    Variable amount
  2. B
    Fixed amount
  3. C
    Zero balance
  4. D
    Credit balance
Question 21Single Answer
The amount given to restore petty cash balance is called?
  1. A
    Reimbursement
  2. B
    Adjustment
  3. C
    Advance
  4. D
    Discount
Question 22Single Answer
Analytical petty cash book classifies expenses by?
  1. A
    Date
  2. B
    Voucher number
  3. C
    Nature of expense
  4. D
    Payee name
Question 23Single Answer
Bank reconciliation statement is prepared to reconcile?
  1. A
    Cash book and ledger
  2. B
    Pass book and cash book
  3. C
    Journal and ledger
  4. D
    Trial balance and balance sheet
Question 24Single Answer
Unpresented cheques cause bank balance as per cash book to be?
  1. A
    Higher
  2. B
    Lower
  3. C
    Same
  4. D
    Nil
Question 25Single Answer
Cheques issued but not presented are recorded in?
  1. A
    Pass book only
  2. B
    Cash book only
  3. C
    Both books
  4. D
    Neither book
Question 26Single Answer
Cheques deposited but not collected are shown in?
  1. A
    Pass book only
  2. B
    Cash book only
  3. C
    Both books
  4. D
    Neither book
Question 27Single Answer
Bank charges are recorded in cash book on?
  1. A
    Debit side cash column
  2. B
    Credit side bank column
  3. C
    Debit side bank column
  4. D
    Credit side cash column
Question 28Single Answer
Direct credit by bank appears first in?
  1. A
    Cash book
  2. B
    Pass book
  3. C
    Journal
  4. D
    Ledger
Question 29Single Answer
Interest allowed by bank is recorded on?
  1. A
    Debit side bank column
  2. B
    Credit side bank column
  3. C
    Debit side cash column
  4. D
    Credit side cash column
Question 30Single Answer
Overdraft as per cash book shows?
  1. A
    Debit balance
  2. B
    Credit balance
  3. C
    Nil balance
  4. D
    Contra balance
Question 31Single Answer
A cash book cannot show?
  1. A
    Debit balance
  2. B
    Credit balance of cash
  3. C
    Bank overdraft
  4. D
    Contra entries
Question 32Single Answer
Which transaction is not recorded in cash book?
  1. A
    Cash sale
  2. B
    Cash purchase
  3. C
    Credit sale
  4. D
    Cash received
Question 33Single Answer
Posting of cash book items to ledger is done?
  1. A
    Daily
  2. B
    Weekly
  3. C
    Monthly
  4. D
    Periodically
Question 34Single Answer
Discount columns are not balanced because?
  1. A
    They are memorandum columns
  2. B
    They are contra columns
  3. C
    They show cash
  4. D
    They show bank balance
Question 35Single Answer
The balancing of cash book is done to find?
  1. A
    Profit
  2. B
    Loss
  3. C
    Cash balance
  4. D
    Capital
Question 36Single Answer
A triple column cash book can replace?
  1. A
    Journal only
  2. B
    Ledger only
  3. C
    Both journal and ledger
  4. D
    Trial balance
Question 37Single Answer
Cash book is a subsidiary book because?
  1. A
    It records assets
  2. B
    It records liabilities
  3. C
    It records only cash transactions
  4. D
    It supports ledger
Question 38Single Answer
When cash is withdrawn for personal use, it is called?
  1. A
    Capital
  2. B
    Expense
  3. C
    Drawings
  4. D
    Contra
Question 39Single Answer
Drawings by cash are recorded on?
  1. A
    Debit side
  2. B
    Credit side
  3. C
    Journal
  4. D
    Ledger only
Question 40Single Answer
Cash received from debtor is entered on?
  1. A
    Debit side
  2. B
    Credit side
  3. C
    Both sides
  4. D
    Journal
Question 41Single Answer
Cash paid to creditor is entered on?
  1. A
    Debit side
  2. B
    Credit side
  3. C
    Both sides
  4. D
    Journal
Question 42Single Answer
Which is not a type of cash book?
  1. A
    Simple cash book
  2. B
    Double column cash book
  3. C
    Triple column cash book
  4. D
    Compound journal
Question 43Single Answer
A cash book always starts with?
  1. A
    Closing balance
  2. B
    Opening balance
  3. C
    Contra entry
  4. D
    Discount entry
Question 44Single Answer
Which balance is brought down in cash book?
  1. A
    Credit balance
  2. B
    Debit balance
  3. C
    Overdraft only
  4. D
    Nil balance
Question 45Single Answer
In petty cash book, expenses are supported by?
  1. A
    Cheques
  2. B
    Invoices
  3. C
    Vouchers
  4. D
    Debit notes
Question 46Single Answer
Petty cash expenses are posted to ledger?
  1. A
    Individually
  2. B
    Not posted
  3. C
    In total
  4. D
    Quarterly
Question 47Single Answer
Bank reconciliation statement is prepared by?
  1. A
    Bank
  2. B
    Accountant
  3. C
    Auditor
  4. D
    Cashier
Question 48Single Answer
If bank credits interest, it increases balance as per?
  1. A
    Cash book
  2. B
    Pass book
  3. C
    Trial balance
  4. D
    Ledger
Question 49Single Answer
Standing instructions by bank affect which book first?
  1. A
    Cash book
  2. B
    Pass book
  3. C
    Journal
  4. D
    Ledger
Question 50Single Answer
Cash book entries are supported by?
  1. A
    Bills
  2. B
    Vouchers
  3. C
    Notes
  4. D
    Estimates
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