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General Journal MCQs for Competitive Exams

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General Journal MCQs for Competitive Exams

Practice with answers, explanations, and exam-focused revision notes.

26 MCQs Page 2

Topic Notes: General Journal

These notes summarize the key preparation context before you attempt the MCQs. Review the topic focus, then practice the questions below with answers and explanations.

Quick Overview

General Journal MCQs in Accountancy are useful for candidates who need targeted practice for CSS, PMS, FPSC, PPSC, NTS, entry tests, and other competitive exams in Pakistan. This topic page is designed for quick revision, repeated practice, and exam-focused preparation.

Attempt the questions page by page, check the correct answers, read the explanations where available, and compare your weak areas with past papers and mock test performance. Consistent MCQ practice improves speed, confidence, and retention for objective exam sections.

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11
Where should the acquisition of plant and machinery on credit be formally recorded?
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12
What is the primary purpose of the Journal Proper?
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13
In which journal should the credit sale of a non-inventory business asset be recorded?
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14
In which specialized journal should a credit purchase of plant and machinery be recorded?
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15
In which specialized journal should the sale of old, non-inventory furniture be recorded?
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16
The General Journal is formally recognized as a book of which type of entries?
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17
In which book of original entry should the credit sale of a business asset be recorded?
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18
In which accounting record are business transactions documented if they do not fit into any specific specialized journal?
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19
In which specialized journal should the credit purchase of plant and machinery be recorded?
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20
Which account should be debited when goods valued at Rs. 1,000 are donated to charity?
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