- (A) General journal
- (B) Cash journal
- (C) Purchase journal
- (D) Purchase return journal
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- (A) Narration
- (B) Explanation
- (C) Summary
- (D) Other information
- (A) Purchase journal
- (B) Sales journal
- (C) Purchases return journal
- (D) Cash payments journal
- (A) Identifying an economic event or transaction
- (B) Preparing journals
- (C) Posting entries to ledger accounts
- (D) Making decisions about business
- (A) Creditor of the business
- (B) Government agency
- (C) Shareholder of the business
- (D) Manager of the business
- (A) Manager of the business
- (B) CEO of the business
- (C) Creditor of the business
- (D) Controller of the business
- (A) Reporting the financial information
- (B) Examination of financial statements
- (C) Preparation financial statements
- (D) maintaining the ledger records
- (A) Recording
- (B) summarizing
- (C) Grouping
- (D) Processing
- (A) Identification of economic event
- (B) Communication of financial information
- (C) Recording financial information
- (D) Making decisions about business
- (A) Government agencies
- (B) investors
- (C) Creditors
- (D) Managers

