A.   Each side of the cash book has three column for cash, bank and discount in three column cash book

        B.   Discount allowed column is on the debit side while discount received column is on the credit side

        C.   Cash discount is recorded in three column cash book but not trade discount

        D.   Discount received and discount allowed are referred to as contra entry transaction

        A.   Cash book

        B.   Double column cash book

        C.   Three column cash book

        D.   Special column cash book

        A.   Cash transaction recorded in the cash book can be for cash purchases or cash sales

        B.   Receipt of cash from customers is equally recorded in the cash book

        C.   Cash book is divided into three sides

        D.   The left side records all cash receipts

        A.   Receipt of cash from customers

        B.   Payment of cash to supplier

        C.   Acquisition of properties by cash

        D.   Advance payment settle in cash

        A.   Cash sales book

        B.   Cash purchases book

        C.   Cash book

        D.   Cash discount book

        A.   Cash book

        B.   Petty cash book

        C.   Double column cash book

        D.   Trial balance

        A.   Purchases day book

        B.   Return inward day book

        C.   Cash book

        D.   Journal proper

        A.   Short in quantity, weight and other measuring discrepancies

        B.   Government policy

        C.   Defect in the goods

        D.   Advance payment not accomplished

        A.   Wrong specification of model or colour

        B.   Invoice not written properly

        C.   Credit note not supported

        D.   Payment voucher error

        A.   Return inward journal

        B.   Return outward journal

        C.   Return with discount journal

        D.   Purchases return book

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