1. The first book of original entry is-

2. ‘Drawings’ falls under which account-

3. Income tax is treated as-

4. A cheque on which two parallel lines are drawn in the left top corner is called –

5. Cash purchase of goods is recorded in-

6. Credit purchase of furniture shall be recorded in-

7. Who prepares a debit note-

8. Return of goods by a customer is recorded in-