Shamrock

GL,Hambran Road

WORKSHEET(SOURCE DOCUMENTS)
Class 11 - Accountancy

1. ________ vouchers are written documents prepared on the basis of supporting vouchers for accounting and [1]
recording purpose by an accountant and countersigned by authorised person.

a) Secondary b) Primary

c) Source d) both secondary and source

2. Which written document is prepared by seller for goods sold against cash which acts as evidence for both the [1]
seller and the purchaser of goods?

a) Cash bill b) Voucher

c) Cash memo d) Cash-in-slip

3. Accounting voucher is prepared from: [1]

a) None of these b) Source voucher

c) Both Source voucher and Journal entry d) Journal entry

4. Credit Note is prepared: [1]

a) when the debit is given to the account b) when both credit and debit is given to the
account

c) None of these d) when credit is given to the account

5. Cash Memo is [1]

a) a journal b) none of these

c) a source voucher d) an accounting voucher

6. When goods are purchased against cash, the purchaser will get: [1]

a) Cash Memo b) Accounting Voucher

c) None of these d) Invoice

7. Invoice is a source voucher for [1]

a) Credit purchases b) None of these

c) Both Cash and Credit purchases d) Cash purchases

8. Which of the following item is not concerned with credit voucher? [1]

a) Purchase of goods for cash b) Payment received from debtors

c) Sale of goods for cash d) Income received

9. Document which records a transactions that entails multiple debit/credits and credit/debit is [1]

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 a) Credit Note b) Debit note

c) Compound Voucher d) Cheque

10. Books of Account are written on the basis of: [1]

a) None of these b) Source Document

c) Accounting Vouchers d) Both the Source Document and Accounting

Vouchers
11. Which source document is sent to inform about the credit made in the account of the buyer along with the [1]
reasons mentioned in it?

a) Credit receipt b) Credit note

c) Credit bill d) Credit slip

12. For which of the following, non-cash voucher is prepared? [1]

a) Credit sale of fixed assets b) Credit sale of goods

c) All of these d) Credit sale of investments

13. Accounting vouchers are prepared for [1]

a) both cash and non-cash transactions b) cash transactions

c) non-cash transactions d) none of these

14. Transfer voucher is prepared for [1]

a) Payment of salary for cash b) Purchase return and sales return

c) Cash Purchase d) Cash sale

15. Which of the following details is usually provided on the source documents? [1]

a) All of these b) Date

c) Nature of transaction d) Parties involved

16. Match the following: [1]

Column A Column B

(a) Cheque (i) main body of pay in slip

(b) Debit Note (ii) issue against different payment

(c) Credit Note (iii) return of goods purchase on credit

(d) Deposit slip (iv) for sales return

17. Match the following: [1]

Column A Column B

(a) Vouche (i) All accounts are separately maintained

(b) Journal (ii) check arithmatical accuracy

(c) Ledger (iii) used to gather all supporting document

(d) Trial Balance (iv) First time recording book

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18. Match the following: [1]

Column A Column B

(a) Cash Memo (i) deposit cash or cheque in bank

(b) Invoices and bills (ii) receive payment

(c) Receipt (iii) cash purchase or sale

(d) Pay in slip (iv) credit purchase and sale

19. Match the following: [1]

Column A Column B

(a) Type of voucher (i) Accounting Voucher

(b) Voucher which support business transaction (ii) Cash voucher

(c) Voucher prepared on the basis of supporting Voucher (iii) Accounting Voucher

(d) Type of accounting voucher (iv) Supporting Voucher

20. Match the following: [1]

Column A Column B

(a) Counterfoils (i) Purchase

(b) Cash Memos (ii) Sales

(c) Invoice (iii) Cash receipt

(d) Goods Outward Book (iv) cash payment

21. Match the following: [1]

Column A Column B

(a) Special feature of voucher (i) Journal entry

(b) Example of voucher (ii) Written document

(c) Voucher support (iii) Documentary evidence

(d) Vouchers are (iv) Letter of credit

22. Define a Cheque. [1]

23. Which voucher records transactions with multiple debits/credits and one credit/debit? [1]
24. When a person wants to deposit cheques and cash in his bank account he customarily fills out a slip to show the [1]
number of his account, the date, and the details of the deposit. What is this slip called?
25. Which source document is prepared by the seller for goods sold against cash? [1]
26. Which voucher records transactions with multiple debits and multiple credits? [1]
27. What is a transaction voucher? [1]
28. Briefly explain how is an accounting voucher prepared? [1]
29. What is a debit note? [1]
30. What are the source documents of accountancy? [1]
31. What is credit voucher? [1]
32. Assertion (A): Auditors can easily vouch for the vouchers and use them as documentary evidence in the future. [1]

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 Reason (R): A serial number is put on each voucher and the relative source documents are attached with the
voucher.

a) Both A and R are true and R is the correct b) Both A and R are true but R is not the
explanation of A. correct explanation of A.

c) A is true but R is false. d) A is false but R is true.

33. Which of the following statements about original copy of invoice/bill is correct? [1]

a) All of these b) It is made for cash transactions

c) It is sent to the purchaser d) It is kept with seller for making records in

books of accounts
34. Which of the following statements about source document is incorrect? [1]
i. They are required for audit and tax assessments.
ii. They do not serve as legal evidence in case of a dispute.
iii. These documents are written and authentic proof of the correctness of the recorded transaction.

a) Only (iii) b) All of these

c) (ii) and (iii) d) Only (ii)

35. Prepare the transfer voucher from the following supporting voucher [3]

Krishan Mohan & Sons

Meerut

Sale Bill No.9999

To,
M/Bihari Lal & Sons
Date:10.4.2013

Quantity Particulars Rate(Rs) Amt(Rs)

20 Nos. Chairs 200 4,000

10 Nos. Tablets 4,000 40,000

44,000

Sd/Manager Sd/Ram Ratan & Sons

36. What is an invoice? [3]

37. What is a cash voucher? [3]
38. Why is the evidence provided by source documents important to accounting? [3]
39. The following transactions took place in the business of M/s Ram Furniture: [3]
i. Bought furniture for resale from M/s Amit Furniture for cash Rs 5,000
ii. Sold goods to Ajay Rs 8,000
Prepare accounting vouchers for recording the above transactions.
40. Prepare the debit voucher for furniture purchased for Rs 15,000 from Globe Furniture Mart on 2nd January [3]
2007.
41. The following transactions took place in the business of Mahender: [3]

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 i. Withdrew Cash Rs 10,000 for personal use
ii. Depreciation charged on plant and machinery Rs 20,000
Prepare accounting vouchers for recording the above transactions.
42. Prepare the credit voucher from the source vouchers of M/s Parth Sehgal & company based on the following [3]
transactions

Amount
2013
(Rs)

Jan 15 Sold goods for cash vide cash memo No. 80 36,000

Jan 30 Withdrawn cash from bank for office use vide cheque No. 15698 8,500

43. What are Accounting Vouchers? [3]

44. What is a Voucher? Prepare an imaginary Specimen of Voucher. [3]
45. Explain transfer vouchers and give examples of transfer vouchers. [4]
46. Describe the events recorded in accounting systems and the importance of source documents in those systems? [4]
47. Prepare the Vouchers to be recorded in the books of M/s Computer Aids: [4]

2019 ₹

Bought computer for resale for cash

Jan. 1 7,200
vide Cash Memo No. 512*

Salary paid for the month of

Jan. 8 10,000
December, 2018

Sold computer for cash vide Cash

Jan. 10 12,000
Memo No. 64*

Withdrew cash from bank for office

Jan. 15 1,700
use vide cheque No. 13456

Transactions marked with * are subject to levy of CGST and SGST @ 6% each.
48. The following transactions took place in M/s Starbucks Readymade Clothes Shop. Prepare the debit vouchers [4]

2013 Transactions Amount (Rs)

Sep 1 Bought Readymade clothes for cash vide cash memo no. 885 11,000

Sep 10 Wages paid for the month of December 2013 vide wage sheet no. 57 10,000

Sep 20 Paid for conveyance 100

49. Prepare the transfer vouchers from the source vouchers. [4]

2013 Amt(Rs)

Nov 10 Purchased goods from M/s Vardhman vide Bill No. 912 15,000

Nov 20 Sold goods to M/s Eva vide Bill Number 12345 10,000

50. Differentiate between source documents and vouchers. [4]

51. Prepare the Vouchers to be recorded in the books M/s Elegant Furnitures, New Delhi: [4]

2019 ₹

Jan. 1 Bought furniture from Modern 7,500

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 Furniture for cash vide Cash Memo
No. 241*

Paid cash to Mani & Sons for

Jan. 8 purchase of 2 machines vide Cash 5,000
Memo No. 1230*

Jan. 20 Paid for conveyance 150

Sold old typewriter for cash vide

Jan. 27 500
cash receipt No. 314*

Transactions marked with * are subject to levy CGST and SGST @ 6% each.
52. The following transactions took place in M/s Ace Traders, Patna. Prepare the debit vouchers: [4]

2019 ₹

(i) Bought furniture from Modern Furniture, Patna for ₹ 7,500 against cash vide Cash Memo
3,500
January 1 No. 240; paid CGST and SGST @ 6% each

(ii)
Wages paid for the month of December, 2018 3,500
January 8

(iii)
Paid cash to Hari & Sons, Patna for purchase of 2 sewing machines vide cash Memo no.
January 2,500
1230; paid CGST and SGST @ 6% each
25

(iv)
January Paid for Postage Stamps 200
27

53. Prepare Credit Vouchers from the following information, collected from supporting vouchers of M/s Gupta [6]
Leather Stores, Agra (U.P.):

(i) 2019 January

Recieved cash ₹ 10,000 from M/s Mohan & Co. on account cash receipt No. 351
5

(ii) 2019 Commission received ₹ 10,000 vide cash receipt No. 360, charged CGST and SGST @ 6%
January 10 each

(iii) 2019 Sold leather purses of ₹ 15,000 against cash vide Cash Memo Nos. 317-320, charged CGST
January 15 and SGST @ 6% each

(iv) 2019 Sold two old sewing machines of ₹ 2,500 vide Cash Memo No. 1230, charged CGST and
January 24 SGST @ 6% each

54. Following transactions took place in M/s Goodluck Computers. Prepare the Accounting Vouchers: [6]

2019 ₹

Bought Computer Mouse (4 Nos.)

Jan. 1 6,000
vide Cash Memo No. 338*

Wages paid for the month of

Jan. 8 10,000
December 2018

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 Jan. 12 Purchased two Desktop Computers 32,500
from M/s Computech for cash vide
Cash Memo No. 170*

Paid cash to Hari & Sons vide

Jan. 25 1,000
receipt No. 102 for repairs*

Jan. 28 Paid postage 200

Jan. 30 Cash withdrawn from bank 10,000

Transactions marked with * are subject to levy of CGST and SGST @ 6% each.
55. Prepare the Credit Vouchers from the source vouchers of M/s Ram Lai & Co., New Delhi based on the following [6]
transactions:

2019 April 5 Sold goods for cash for ₹ 1200 plus CGST and SGST @ 6% each Cash Memo No. 64

2019 April Sold old typewriter for cash ₹ 300, charged CGST and SGST @ 6% each vide cash receipt No.
26 344

2019 April
Withdrew cash ₹ 15,000 from Bank for office use vide cheque No. 12349
30

56. Prepare the credit voucher from the source vouchers of M/s Raghav Jain & Company based on the following [6]
transactions

2013 Particulars Amount (Rs)

Apr 10 Sold old furniture for cash vide cash receipt No. 422 2,700

Apr 20 Received cash from M/s Raj & company on account vide cash receipt No. 555 8,000

57. The following transactions took place in M/s Vardhman Furniture Traders. Prepare the debit vouchers [6]

Amount
2013 Particulars
(Rs)

Jan 1 Bought furniture from Modern Furniture for cash vide cash memo 9,000 No. 490 9,000

Jan 8 Wages paid for the month of December, 2012 vide wage sheet No. 68 8,000

Jan Paid cash to Radha & Sons account for purchase of 2 sewing machines vide cash memo
10,000
25 No. 1,560

58. Prepare the accounting vouchers for the following transactions [6]

2013

Oct 1 Started business with cash Rs 40,000

Oct 5 Opened a bank account in Axis Bank with Rs 20,000

Oct 10 Purchased computers on credit from M/s Raju Stores for Rs 10,000

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