A. Errors in cash book
B. Errors in pass book
C. Cheques deposited and cleared
D. Cheques issued but not presented for payment
A. Ledger accounts balances
B. Balance sheet balances
C. Income statement balances
D. Cash flow statement balances
A. Errors of complete omission
B. Errors of principle
C. Errors of posting to wrong account
D. All the three
A. Specialized journal
B. Day book
C. Cash book
D. Record book
A. Contingent assets
B. Fixed assets
C. Fictitious assets
D. Quick assets
A. Two times a year
B. once a year
C. Frequently during the accounting period
D. At the end of a accounting period
A. Liabilities
B. Revenues
C. Expenses
D. Assets
A. At the time of opening new books of account
B. At the time of closing the accounts
C. During the course of accounting period any time
D. After certification of accounts
A. Debit balance
B. Credit balance
C. Cash balance
D. Neither debit nor credit balance
A. Unconditional
B. Certainty of amount
C. In writing
D. Amount to be paid in foreign currency
