1 When a petty cash book is kept there will be (A) More entries made in the general ledger (B) Fewer entries made in the general ledger (C) The same number of entries in the general ledger (D) No...

1

When a petty cash book is kept there will be

(A) More entries made in the general ledger

(B) Fewer entries made in the general ledger

(C) The same number of entries in the general ledger

(D) No entries made at all in the general ledger for items paid by petty cash.

2

Which of the following do
not
affect trial balance agreement?

(i) Sales £105 to A Henry entered in P Henry’s account

(ii) Cheque payment of £134 for motor expenses entered only in cash book

(iii) Purchases £440 from C Browne entered in both accounts as £404

(iv) Wages account added up incorrectly, being totalled £10 too much.

(A) (i) and (iv)

(B) (i) and (iii)

(C) (ii) and (iii)

(D) (iii) and (iv).