- (A) Trade discount
- (B) Prompt payment discount
- (C) Cash discount
- (D) Bulk discount
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- (A) Capital account
- (B) Fixed assets account
- (C) Building account
- (D) Cash account
- (A) Alphabetical order
- (B) Numeric order
- (C) Bullets order
- (D) Chronological order
- (A) Assets column
- (B) Date column
- (C) Description column
- (D) Amount column
- (A) Book of entries
- (B) Book of original entries
- (C) T account
- (D) Books of economic event
- (A) Drawings
- (B) Cash
- (C) Business
- (D) Stock
- (A) Cash
- (B) Debtor
- (C) Creditor
- (D) Purchases
- (A) Goodwill
- (B) Inventories
- (C) Investments
- (D) Both
- (A) Cost Price
- (B) Market Price
- (C) Cost price or Market price whichever is higher
- (D) Cost price or Market price whichever is lower
- (A) They must be followed by reversing entries
- (B) They transfer the balances in all of the Nominal Accounts to the Trading and Profit and Loss Account
- (C) They must be made after the reversing entries but before the adjusting entries
- (D) They must be made after the adjusting entries but before the reversing entries
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