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Debits and credits practice

Total questions: 10

Worksheet time: 6mins

Name
Class
Date
1.

All of the following statements are correct, except for?

a)

Assets are debit in nature

b)

Expenses are credit in nature

c)

Liabilities are credit in nature

d)

Revenues are credit in nature

2.

All of the following statements are correct, except for?

a)

Increases in assets and expenses are debited

b)

Decreases in assets and expenses are credited

c)

Increases in liabilities and owner's equity are debited

d)

Decreases in revenues are debited

3.

Debit or credit? Bank increases

a)

Bank is an asset, so it should be debited

b)

Bank is an asset, so it should be credited

c)

Bank is a liability, so it should be debited

d)

Bank is a liability, so it should be credited

4.

Debit or credit? Loan increases

a)

Loan is an asset, so it should be debited

b)

Loan is an asset, so it should be credited

c)

Loan is a liability, so it should be debited

d)

Loan is a liability, so it should be credited

5.

Identify the correct accounts affected given the following transaction: Paid wages $600

a)

Bank and wages

b)

Accounts payable and wages

c)

Bank and accounts payable

d)

Bank and accounts receivable

6.

Identify the correct accounts affected given the following transaction: Purchased supplies on credit from Supplies World

a)

Purchases and bank

b)

Supplies and bank

c)

Purchases and accounts receivable - supplies world

d)

Supplies and accounts payable - supplies world

7.

Identify the correct reporting of the following transaction: Received $600 for services performed

a)

Debit Bank $600

b)

Debit Accounts Receivable $600

c)

Debit Bank $600; Credit Service Fees Revenue $600

d)

Debit Service Fees Revenue $600; Credit Bank $600;

8.

Identify all the correct statements below.

a)

If revenues are credit $500, assets may be debited $500

b)

If liabilities are debited $300, assets may be credited $300

c)

If expenses are debited $100, assets may be debited $100

d)

If expenses are debited $400, assets may be credited $400

9.

Identify the correct transaction given the following general journal entry: debit supplies $400; credit accounts payable OKC Ltd $400

a)

Purchased equipment from OKC Ltd $400 cash

b)

Sold supplies $400 cash

c)

Received a loan from OKC Ltd $400

d)

Purchased supplies from OKC Ltd $400 on credit

10.

Identify the correct transaction given the following general journal entry: debit bank $800; credit service fees $800

a)

Performed services for cash $800

b)

Sold goods for cash $800

c)

Performed services for GSW Ltd on credit $800

d)

Received $800 from accounts receivable