1. The pillar of accounting is ______.
(a) journal (b) cash book (c) voucher (d) bank passbook
2. The terminology of _____ is used in place of rule of goods and services or both.
(a) sales (b) purchase (c) demand (d) supply
3. A journal book is known as the book of _______ entries.
(a) opening (b) original (c) closing (d) transfer
4. Subsidiary books are also known as _____ books.
(a) Day (b) Final (c) original (d) fundamental
5. Cash book is prepared in the form of ______ account.
(a) final (b) reserve (c) journal (d) ledger
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