Which of the following is not a type of voucher? MCQ with Answer and Explanation

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Which of the following is not a type of voucher?

A. Source voucher

B. Accounting voucher

C. Supporting voucher

D. Audit voucher

Answer: Option D

Solution (By JKSSB Mock Tests)

Vouchers are classified as source vouchers (e.g., invoices) and accounting vouchers (e.g., cash, debit, credit, journal). Audit voucher is not a standard type.

This question belongs to: Accountancy and Statistics Accountancy and Book Keeping

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Question #1

Which of the following statements is true about the Trial Balance?

A. It is a part of ledger

B. It is a statement

C. It is a subsidiary book

D. It is an account

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Correct Answer: Option B

Explanation:
Trial balance is a statement, not an account.

This question belongs to: Accountancy and Statistics Accountancy and Book Keeping

Question #2

The 'Transfer Price' in cost accounting for internal transfers is:

A. Cost plus fixed profit

B. Price at which goods/services are transferred between divisions of the same company

C. Government regulated price

D. Market price only

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Correct Answer: Option B

Explanation:
Transfer price is the value placed on internal transfers between responsibility centres.

This question belongs to: Accountancy and Statistics Accountancy and Book Keeping

Question #3

The 'Baggage Rules' under Customs provide for:

A. Duty on cargo

B. Duty on all luggage

C. No allowance

D. Duty-free allowances for passengers arriving in India

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Correct Answer: Option D

Explanation:
Baggage Rules specify the quantity and value of goods that can be brought duty-free.

This question belongs to: Accountancy and Statistics Accountancy and Book Keeping

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