A 'Voucher' in accounting is: MCQ with Answer and Explanation

Question
A 'Voucher' in accounting is:
A. A ledger account
B. A trial balance
C. A journal entry
D. A document evidencing a transaction
Answer: Option D
Solution (By JKSSB Mock Tests)
A voucher is a written document serving as evidence of a business transaction.
This question belongs to: Accountancy and Statistics Accountancy and Book Keeping
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Practice More Accountancy and Book Keeping Questions

Question #1
Which of the following is NOT recorded in a simple (single-column) cash book?
A. Cash sales
B. Cash purchases
C. Cheque received and deposited same day
D. Payment to creditors in cash
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Correct Answer: Option C

Explanation:
A simple cash book only has a cash column. Bank transactions (like cheques deposited) require a two-column or three-column cash book.
This question belongs to: Accountancy and Statistics Accountancy and Book Keeping
Question #2
A contra entry is passed in the:
A. Trial Balance
B. Journal Proper
C. Ledger
D. Cash Book
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Correct Answer: Option D

Explanation:
Contra entries involve transactions between cash and bank columns and are recorded exclusively in the triple-column cash book.
This question belongs to: Accountancy and Statistics Accountancy and Book Keeping
Question #3
Which of the following is NOT a subsidiary book?
A. Cash book
B. Journal proper
C. Trial balance
D. Purchase book
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Correct Answer: Option C

Explanation:
Trial balance is a statement, not a book of original entry. Subsidiary books include cash book, purchase book, sales book, journal proper, etc.
This question belongs to: Accountancy and Statistics Accountancy and Book Keeping
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