Practice Test | Kullabs.com
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  • The practice of book keeping was started with the invention of money in ______.

    New York, USA
    Beijing, China
    Kathmandu, Nepal
    Lydia, Greece
  • The practice of book keeping was started during ______.

    1500 A.D.
    700 B.C.
    900 B.C.
    1200 A.D.
  • “Single entry system is a system of book- keeping in which, as a rule, the records of only cash and personal accounts are maintained. It is always incomplete double- entry system varying with circumstances.” Who gave this definition?

    J.R. Batliboi
    Kohler
    A.N. Anthony
    R. N. Carter
  • “Single- entry system is a method employed for recording transactions, which ignores the two fold aspects and consequently, fails to provide the business man with information necessary for him to be able to ascertain the position.” Who gave this definition?

    Kohler
    A.N. Anthony
    A.N. Agrawala
    R. N. Carter
  • "The specific technique which reflects the concept of duality is known as double entry book- keeping." Who gave this definition?

    Juneja, Chawla and Saksena
    Kohler
    R. N. Carter
    Lewis and Gillespie
  • "Double entry system is the system under which each transaction is regarded to have two fold aspects and both the aspects are recorded to obtain complete record of dealings." Who defined it?

    R.N. Carter
    Juneja, Chawla and Saksena
    Kohler
    A.N. Agrawala
  • Which one of them is the feature of double entry book-keeping system?

    Scientific 
    All the options are correct
    Complete record
    Double effect
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