🚆 📘 RAILWAY SUBSIDIARY BOOKS – 100 MCQs

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🔹 QUESTIONS (1–100)

Q1. Subsidiary books are used to:
A. Reduce workload
B. Increase errors
C. Ignore entries
D. None

Q2. (T/F) Subsidiary books are also called special journals.

Q3. Sales book records:
A. Cash sales
B. Credit sales
C. Both
D. None

Q4. (Fill) Purchase book records ______ purchases.

Q5. Purchase book excludes:
A. Goods
B. Assets
C. Credit purchase
D. None

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Q6. Return inward book records:
A. Purchase return
B. Sales return
C. Both
D. None

Q7. (T/F) Return inward is sales return.

Q8. Return outward book records:
A. Purchase return
B. Sales return
C. Both
D. None

Q9. (Fill) Bills receivable book records ______ received.

Q10. Bills payable book records:
A. Bills accepted
B. Bills received
C. Cash
D. None

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Q11. Cash sales are recorded in:
A. Sales book
B. Cash book
C. Journal
D. None

Q12. (T/F) Credit purchases go to purchase book.

Q13. Sales book contains:
A. Assets
B. Goods sold
C. Expenses
D. None

Q14. (Fill) Subsidiary books reduce ______.

Q15. Which is not subsidiary book?
A. Sales book
B. Purchase book
C. Ledger
D. None

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Q16. Bills receivable is:
A. Asset
B. Liability
C. Expense
D. None

Q17. (T/F) Bills payable is liability.

Q18. Journal proper records:
A. Routine entries
B. Special entries
C. Cash entries
D. None

Q19. (Fill) Journal proper records ______ entries.

Q20. Purchase return reduces:
A. Purchase
B. Sales
C. Asset
D. None

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Q21. Sales return reduces:
A. Sales
B. Purchase
C. Asset
D. None

Q22. (T/F) Sales return is debited.

Q23. Purchase book records:
A. Fixed assets
B. Goods
C. Expenses
D. None

Q24. (Fill) Sales book records ______ sales.

Q25. Bills payable book shows:
A. Asset
B. Liability
C. Expense
D. None

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Q26. Which book records credit sales return?
A. Return inward
B. Return outward
C. Sales book
D. None

Q27. (T/F) Subsidiary books are posted to ledger.

Q28. Purchase return book entry:
A. Creditor Dr
B. Purchase return Cr
C. Both
D. None

Q29. (Fill) Purchase return is ______ account.

Q30. Sales return entry:
A. Sales return Dr
B. Debtor Cr
C. Both
D. None

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Q31. Which book is used for bills received?
A. Bills receivable
B. Bills payable
C. Cash book
D. None

Q32. (T/F) Bills receivable is asset.

Q33. Subsidiary books help in:
A. Speed
B. Accuracy
C. Both
D. None

Q34. (Fill) Subsidiary books improve ______.

Q35. Purchase book total is posted to:
A. Purchase account
B. Sales account
C. Cash account
D. None

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Q36. Sales book total is posted to:
A. Sales account
B. Purchase account
C. Cash account
D. None

Q37. (T/F) Individual entries go to personal accounts.

Q38. Return inward total is posted to:
A. Sales return
B. Purchase return
C. Cash
D. None

Q39. (Fill) Return outward total goes to ______ account.

Q40. Bills receivable book total posted to:
A. Bills receivable
B. Cash
C. Expense
D. None

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Q41. Bills payable book total posted to:
A. Bills payable
B. Cash
C. Expense
D. None

Q42. (T/F) Subsidiary books reduce clerical work.

Q43. Purchase book entry affects:
A. Creditor
B. Purchase
C. Both
D. None

Q44. (Fill) Creditors are ______ accounts.

Q45. Debtors are:
A. Personal
B. Real
C. Nominal
D. None

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Q46. Sales book affects:
A. Debtor
B. Sales
C. Both
D. None

Q47. (T/F) Sales book includes cash sales.

Q48. Purchase return affects:
A. Creditor
B. Purchase return
C. Both
D. None

Q49. (Fill) Debtors are ______ accounts.

Q50. Bills receivable entry:
A. Debtor Cr
B. Bills receivable Dr
C. Both
D. None

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Q51. Bills payable entry:
A. Creditor Dr
B. Bills payable Cr
C. Both
D. None

Q52. (T/F) Bills payable reduces liability when paid.

Q53. Subsidiary books are prepared:
A. Daily
B. Weekly
C. Monthly
D. None

Q54. (Fill) Subsidiary books are part of ______ system.

Q55. Which is advantage?
A. Accuracy
B. Division of work
C. Both
D. None

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Q56. Journal proper includes:
A. Opening entries
B. Closing entries
C. Adjustment entries
D. All

Q57. (T/F) Journal proper records non-routine entries.

Q58. Sales return book records:
A. Return of goods by customer
B. Supplier return
C. Cash
D. None

Q59. (Fill) Sales return is ______ account.

Q60. Purchase book records:
A. Credit purchase of goods
B. Cash purchase
C. Assets
D. None

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Q61. Return outward is:
A. Purchase return
B. Sales return
C. Both
D. None

Q62. (T/F) Purchase return reduces creditor.

Q63. Sales return reduces:
A. Debtor
B. Sales
C. Both
D. None

Q64. (Fill) Subsidiary books are posted to ______.

Q65. Which is not advantage?
A. Speed
B. Confusion
C. Accuracy
D. None

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Q66. Bills receivable is:
A. Asset
B. Liability
C. Expense
D. None

Q67. (T/F) Bills payable is liability.

Q68. Purchase book is:
A. Original entry
B. Final entry
C. None
D. Both

Q69. (Fill) Sales book is ______ entry book.

Q70. Which is correct?
A. Subsidiary books = special journals
B. Same as ledger
C. Same as trial
D. None

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Q71. Posting from subsidiary books goes to:
A. Ledger
B. Journal
C. Cash book
D. None

Q72. (T/F) Totals are posted periodically.

Q73. Individual entries posted to:
A. Personal accounts
B. Real
C. Nominal
D. None

Q74. (Fill) Subsidiary books improve ______ control.

Q75. Bills receivable increases:
A. Asset
B. Liability
C. Expense
D. None

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Q76. Bills payable increases:
A. Asset
B. Liability
C. Expense
D. None

Q77. (T/F) Purchase book excludes expenses.

Q78. Sales book excludes:
A. Credit sales
B. Cash sales
C. Goods
D. None

Q79. (Fill) Cash sales go to ______ book.

Q80. Which book records goods returned to supplier?
A. Return outward
B. Return inward
C. Sales
D. None

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Q81. Which book records goods returned by customer?
A. Return inward
B. Return outward
C. Purchase
D. None

Q82. (T/F) Return inward reduces sales.

Q83. Purchase return reduces:
A. Purchase
B. Sales
C. Asset
D. None

Q84. (Fill) Purchase book records ______ transactions.

Q85. Which is personal account?
A. Debtor
B. Purchase
C. Sales
D. None

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Q86. Which is nominal account?
A. Purchase
B. Debtor
C. Creditor
D. None

Q87. (T/F) Sales is nominal account.

Q88. Which is real account?
A. Cash
B. Sales
C. Purchase
D. None

Q89. (Fill) Real accounts relate to ______.

Q90. Which is correct?
A. Debit = left
B. Credit = right
C. Both
D. None

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Q91. Subsidiary books help in:
A. Efficiency
B. Accuracy
C. Both
D. None

Q92. (T/F) Subsidiary books simplify accounting.

Q93. Bills receivable book shows:
A. Debtors
B. Bills
C. Cash
D. None

Q94. (Fill) Bills payable are ______.

Q95. Which is correct?
A. Purchase book = goods
B. Sales book = goods
C. Both
D. None

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Q96. Which is not recorded?
A. Goods
B. Assets
C. Credit sale
D. None

Q97. (T/F) Subsidiary books are compulsory.

Q98. Which improves control?
A. Subsidiary books
B. Ledger
C. Trial
D. None

Q99. (Fill) Subsidiary books reduce ______ errors.

Q100. Which is correct?
A. Subsidiary → Ledger
B. Ledger → Subsidiary
C. Trial → Journal
D. None

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📘 ANSWER KEY (1–100)

1-A, 2-T, 3-B, 4-Credit, 5-B
6-B, 7-T, 8-A, 9-Bills, 10-A

11-B, 12-T, 13-B, 14-Workload, 15-C
16-A, 17-T, 18-B, 19-Special, 20-A

21-A, 22-T, 23-B, 24-Credit, 25-B
26-A, 27-T, 28-C, 29-Nominal, 30-C

31-A, 32-T, 33-C, 34-Accuracy, 35-A
36-A, 37-T, 38-A, 39-Purchase return, 40-A

41-A, 42-T, 43-C, 44-Personal, 45-A
46-C, 47-F, 48-C, 49-Personal, 50-C

51-C, 52-T, 53-A, 54-Double, 55-C
56-D, 57-T, 58-A, 59-Nominal, 60-A

61-A, 62-T, 63-C, 64-Ledger, 65-B
66-A, 67-T, 68-A, 69-Original, 70-A

71-A, 72-T, 73-A, 74-Internal, 75-A
76-B, 77-T, 78-B, 79-Cash, 80-A

81-A, 82-T, 83-A, 84-Credit, 85-A
86-A, 87-T, 88-A, 89-Assets, 90-C

91-C, 92-T, 93-B, 94-Liabilities, 95-C
96-B, 97-F, 98-A, 99-Clerical, 100-A

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