An entry which is made on both sides of a cash book is called__________?

Correct answer: B. Contra entry

  • A. Cash entry
  • B. Contra entry
  • C. Payment entry
  • D. Compound entry

Explanation

A transaction recorded on both sides of the same cash book is a contra entry, such as cash deposited into the bank or cash withdrawn from the bank for office use. The two sides reflect the transfer between cash and bank columns.

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About Accounting Principles

Accounting principles explain the rules used to record, classify and report business transactions. Coverage includes the accounting equation, double-entry system, accrual and cash bases, matching and prudence concepts, consistency, going concern, business entity, and the difference between capital and revenue items.

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