Tamil Nadu Board 11th Standard Accountancy - Unit 6 : Book Back Answers and Solutions
This post covers the book back answers and solutions for Unit 6 – Accountancy from the Tamil Nadu State Board 11th Standard textbook. These detailed answers have been carefully prepared by our expert teachers at KalviTips.com.
We have explained each answer in a simple, easy-to-understand format, highlighting important points step by step under the relevant subtopics. Students are advised to read and memorize these subtopics thoroughly. Once you understand the main concepts, you’ll be able to connect other related points with real-life examples and confidently present them in your tests and exams.
By going through this material, you’ll gain a strong understanding of Accountancy Unit 6 along with the corresponding book back questions and answers (PDF format).
Question Types Covered:
- 1 Mark Questions: Choose the correct answer, Fill in the blanks, Identify the correct statement, Match the following
- 2 Mark Questions: Answer briefly
- 3, 4, and 5 Mark Questions: Answer in detail
All answers are presented in a clear and student-friendly manner, focusing on key points to help you score full marks.
All the best, Class 11 students! Prepare well and aim for top scores. Thank you!
Unit 6: Subsidiary Books - I
I. Multiple Choice Questions.
(a) all purchases of goods
(b) all credit purchases of assets
(c) all credit purchases of goods
(d) all purchases of assets
Answer Key:
(c) all credit purchases of goods
2. A periodic total of the purchases book is posted to the
(a) debit side of the purchases account
(b) debit side of the sales account
(c) credit side of the purchases account
(d) credit side of the sales account
Answer Key:
(a) debit side of the purchases account
3. Sales book is used to record
(a) all sales of goods
(b) all credit sales of assets
(c) all credit sales of goods
(d) all sales of assets and goods
Answer Key:
(c) all credit sales of goods
4. The total of the sales book is posted periodically to the credit of
(a) Sales account
(b) Cash account
(c) Purchases account
(d) Journal proper
Answer Key:
(a) Sales account
5. Purchase returns book is used to record
(a) returns of goods to the supplier for which cash is not received immediately
(b) returns of assets to the supplier for which cash is not received immediately
(c) returns of assets to the supplier for which cash is received immediately
(d) None of the above
Answer Key:
(a) returns of goods to the supplier for which cash is not received immediately
6. Sales return book is used to record
(a) Returns of goods by the customer for which cash is paid immediately
(b) Returns of goods by the customer for which cash is not paid immediately
(c) Returns of assets by the customer for which cash is not paid immediately
(d) Returns of assets by the customer for which cash is paid immediately
Answer Key:
(b) Returns of goods by the customer for which cash is not paid immediately
7. Purchases of fixed assets on credit basis is recorded in
(a) Purchases book
(b) Sales book
(c) Purchases returns book
(d) Journal proper
Answer Key:
(d) Journal proper
8. The source document or voucher used for recording entries in sales book is
(a) Debit note
(b) Credit note
(c) Invoice
(d) Cash receipt
Answer Key:
(c) Invoice
9. Which of the following statements is not true?
(a) Cash discount is recorded in the books of accounts
(b) Assets purchased on credit are recorded in journal proper
(c) Trade discount is recorded in the books of accounts
(d) 3 grace days are added while determining the due date of the bill
Answer Key:
(c) Trade discount is recorded in the books of accounts
10. Closing entries are recorded in
(a) Cash book
(b) Ledger
(c) Journal proper
(d) Purchases book
Answer Key:
(c) Journal proper
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