Which of the following books is known as the 'Principal Book' of accounts? MCQ with Answer and Explanation

Which of the following books is known as the 'Principal Book' of accounts?
A. Cash Book
B. Journal
C. Trial Balance
D. Ledger
Answer: Option D
Solution (By JKSSB Mock Tests)
The ledger is the principal or chief book of accounts because all financial data is ultimately classified and summarized there.

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Practice More Accountancy and Book Keeping Questions

Question #1
Voucher approach implies that every financial transaction must be supported by:
A. An audit report
B. A trial balance
C. Documentary evidence
D. Verbal approval

Correct Answer: Option C


Explanation:
The essence of the voucher system is to ensure no entry is made in the books without an authentic, authorized documentary evidence (voucher).

Question #2
S1: In financial management, the 'Net Present Value' (NPV) method assumes that cash inflows are reinvested at the cost of capital. S2: The 'Internal Rate of Return' (IRR) method assumes that cash inflows are reinvested at the IRR itself. Which statement(s) is/are correct?
A. Neither S1 nor S2
B. S1 only
C. S2 only
D. Both S1 and S2

Correct Answer: Option D


Explanation:
Both statements correctly identify the reinvestment rate assumptions of the two capital budgeting techniques. NPV assumes reinvestment at the cost of capital (discount rate), while IRR assumes reinvestment at the IRR.

Question #3
In the Indian Financial System, Treasury Bills (T-Bills) are issued by:
A. RBI on behalf of the Central Government
B. State Governments
C. SEBI
D. Commercial Banks

Correct Answer: Option A


Explanation:
T-Bills are short-term debt instruments issued by the Reserve Bank of India on behalf of the Government of India to meet short-term liquidity needs.