The column 'J.F.' in a ledger account stands for: MCQ with Answer and Explanation

The column 'J.F.' in a ledger account stands for:
A. Joint Finance
B. Journal Format
C. Journal Factor
D. Journal Folio
Answer: Option D
Solution (By JKSSB Mock Tests)
Journal Folio (J.F.) indicates the page number of the journal from where the specific entry was posted.

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Practice More Accountancy and Book Keeping Questions

Question #1
A: Vouching is the backbone of auditing. R: Vouching verifies the authenticity and accuracy of transactions. Choose the correct option.
A. A is true but R is false
B. A is false but R is true
C. Both A and R are true but R is NOT the correct explanation of A
D. Both A and R are true and R is the correct explanation of A

Correct Answer: Option D


Explanation:
Vouching is considered the backbone of auditing because it provides the primary evidence for the transactions recorded. It verifies authenticity by checking supporting documents. R correctly explains why it is the backbone.

Question #2
S1: Audit reporting is the final stage of the audit process. S2: The auditor's report is addressed to the shareholders of the company. Which statement(s) is/are correct?
A. S2 only
B. Neither S1 nor S2
C. S1 only
D. Both S1 and S2

Correct Answer: Option D


Explanation:
Audit reporting is indeed the final stage where the auditor expresses their opinion. Under the Companies Act, the auditor's report is addressed to the members (shareholders) of the company. Both statements are correct.

Question #3
Which book of original entry is used for recording the purchase of assets on credit?
A. Sales Book
B. Cash Book
C. Journal Proper
D. Purchases Book

Correct Answer: Option C


Explanation:
The Purchases Book only records credit purchases of trading goods. Credit purchases of assets are recorded in the Journal Proper.