Recording of Transactions - I
Tripura Board · Class 11 · Accountancy
Most important questions from Recording of Transactions - I for Tripura Board Class 11 Accountancy board exam 2026. MCQs, short answer, and long answer questions with marks.
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Sample Questions
What is a ledger in accounting?
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A book containing all individual accounts
A ledger is the principal book where transactions from the journal are transferred and organized by account.
Which of these is NOT a type of accounting voucher?
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Income Statement Voucher
Common voucher types include cash, credit, and debit vouchers, but not income statement vouchers.
What happens when liabilities increase?
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Credited
According to accounting rules, an increase in liabilities is recorded as a credit entry.
What is 'posting' in accounting?
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Transferring journal entries to ledger accounts
Posting is the process of moving transaction details from the journal to individual ledger accounts.
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