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Worksheets

Double Entry

Total questions: 12

Worksheet time: 6mins

Name
Class
Date
1.

The business owner, Jack invested $9000 into the business bank account. What is the double entry to record this transaction?

a)

Debit Bank and Credit Capital

b)

Debit Capital and Credit Bank

c)

Debit Capital and Credit Jack

d)

Debit Jack and Credit Bank

2.

Sold equipment by cash $700. What is the double entry to record this transaction?

a)

Debit Cash and Credit Sales

b)

Debit Cash and Credit Equipment

c)

Debit Equipment and Credit Cash

d)

Debit Sales and Credit Equipment

3.

Bought a computer by cash $2500. What is the double entry to record this transaction?

a)

Debit Computer and Credit Cash

b)

Debit Cash and Credit Computer

c)

Debit Cash and Credit Purchases

d)

Debit Purchases and Credit Cash

4.

Sold goods on credit to Mark. What is the double entry to record this transaction?

a)

Debit Cash and Credit Sales

b)

Debit Mark and Credit Sales

c)

Debit Sales and Credit Mark

d)

Debit Cash and Credit Sales

5.

Bought goods worth $4000 on credit from Ben. What is the double entry to record this transaction?

a)

Debit Purchases and Credit Cash

b)

Debit Cash and Credit Purchases

c)

Debit Ben and Credit Purchases

d)

Debit Purchases and Credit Ben

6.

Jack withdrew goods worth $500 from the business for his personal use. What is the double entry to record this transaction?

a)

Debit Goods and Credit Jack

b)

Debit Jack and Credit Drawings

c)

Debit Drawings and Credt Purchases

d)

Debit Purchases and Credit Drawings

7.

Bought computers worth $3000 on credit from Computers Ltd. What is the double entry to record this transaction?

a)

Debit Cash and Credit Computers

b)

Debit Computers and Credit Cash

c)

Debit Computers Ltd and Credit Computers

d)

Debit Computers and Credit Computers Ltd

8.

Sold old computers worth $1500 by cheque. What is the double entry to record this transaction?

a)

Debit Computers and Credit Cash

b)

Debit Computers and Credit Cheque

c)

Debit Bank and Credit Computers

d)

Debit Computers and Credit Bank

9.

Mark returned goods worth $40 to the business. What is the double entry to record this transaction?

a)

Debit Mark and Credit Sales Returns

b)

Debit Sales Returns and Credit Mark

c)

Debit Cash and Credit Mark

d)

Debit Mark and Credit Cash

10.

Returned goods worth $200 to Ben. What is the double entry to record this transaction?

a)

Debit Ben and Credit Purchases Return

b)

Debit Purchases Return and Credit Ben

c)

Debit Cash and Credit Purchases Return

d)

Debit Purchases Return and Credit Cash

11.

Paid the wages for the month $400 by cheque. What is the double entry to record this transaction?

a)

Debit Cheque and Credit Wages

b)

Debit Wages and Credit Bank

c)

Debit Wages and Credit Cheque

d)

Debit Bank and Credit Wages

12.

Rent received by cheque $500. What is the double entry to record this transaction?

a)

Debit Rent and Credit Cheque

b)

Debit Bank and Credit Rent received

c)

Debit Cheque and Debit Rent

d)

Debit Rent received and Credit Bank