Practice Ledger (16.2) - Journal, Ledger, and Trial Balance - Management 1 (Organizational Behaviour/Finance & Accounting)
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Ledger

Practice - Ledger

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Practice Questions

Test your understanding with targeted questions

Question 1 Easy

What is the primary book of accounts in accounting?

💡 Hint: Think about the book where financial summaries are maintained.

Question 2 Easy

What are the two sides of a ledger account?

💡 Hint: Consider a T-shaped format.

4 more questions available

Interactive Quizzes

Quick quizzes to reinforce your learning

Question 1

What is the purpose of a ledger?

To record transactions in chronological order
To classify and summarize transactions
To prepare tax returns

💡 Hint: Focus on how information is organized.

Question 2

The debit side of a ledger is used for recording which of the following?

Increases in revenue
Increases in expenses
Decreases in assets

💡 Hint: Consider what happens to accounts when they increase.

1 more question available

Challenge Problems

Push your limits with advanced challenges

Challenge 1 Hard

A firm has the following journal entries in July: Cash Sale of ₹10,000, Purchase of equipment for ₹5,000. Record these in the respective ledger accounts and ensure the totals balance.

💡 Hint: Remember to keep track of which accounts increase or decrease.

Challenge 2 Hard

An accountant found that a ₹2,000 cash payment made on account was recorded as a 'Credit' rather than a 'Debit'. What steps should the accountant take to correct this error in the ledger?

💡 Hint: Think about how errors impact account balances!

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