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BASIC ACCOUNTING SKILLS

Total questions: 15

Worksheet time: 11mins

Name
Class
Date
1.
Apply the rules of Debit and Credit to the following accounts:
A decrease to cash is a _______?
a)
Debit
b)
Credit
2.
An increase to Utilities Expense is a 
a)
Debit
b)
Credit
3.
The normal balance for Cash is a 
a)
Debit
b)
Credit
4.
An increase to a revenue account is a
a)
Debit
b)
Credit
5.
A decrease to Accounts Payable is a
a)
Debit
b)
Credit
6.
An increase to Office Furniture is a 
a)
Debit
b)
Credit
7.

Rules for Real Account is

a)

Debit what comes in Credit what goes out

b)

Debit all Expenses and Lossess credit all incomes and gains

c)

Debit the receiver credit the giver

d)

None of the above

8.

The accounts that records expenses, gains and losses are

a)

(A) Personal accounts

b)

(B) Real accounts

c)

(C) Nominal accounts

d)

(D) None of the above

9.

Debit the receiver & credit the giver is _____ account

a)

a) Personal

b)

b) Real

c)

c) Nominal

d)

d) All the above

10.

Which of the following is a Real A/c?

a)

a) Building A/c

b)

b) Capital A/c

c)

c) Shyam A/c

d)

d) Rent A/c

11.

An increase in a liability account is recorded as a

a)

Debit

b)

Credit

12.

A decrease in an asset account is recorded as a

a)

Debit

b)

Credit

13.

A decrease in the owner's capital account is recorded as a

a)

Debit

b)

Credit

14.

The payment of a liability is recorded by a debit to the liability account and a credit to the owner's capital account.

a)

True

b)

False

15.

A credit to an account always increases it; a debit to an account always decreases it.

a)

True

b)

False