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RULES OF DEBIT & CREDIT

Total questions: 15

Worksheet time: 15mins

Name
Class
Date
1.

Drawing account is a

a)

Personal account

b)

Real account

c)

Nominal account

d)

None of these

2.

Debit the receiver, credit the (a)   Is the rule for personal account

3.

Goodwill account is a (a)   Account.

4.

Capital account is a a

a)

Natural personal account

b)

Artificial personal account

c)

Representative personal account

d)

None of these

5.

Debit what comes in and credit what goes out is the rule of (a)   account.

6.

Sundry creditors account is a ........

a)

Revenue account

b)

Capital account

c)

Liability account

d)

None of these

7.

An decrease in which of the following account will be recorded on the the debit side?

a)

Purchases account

b)

Bills receivable account

c)

Patents account

d)

Bills payable account

8.

Outstanding expenses are classified as

a)

Liability account

b)

Asset account

c)

Revenue account

d)

Capital account

9.

Sales account is a

a)

Liability account

b)

Capital account

c)

Revenue account

d)

None of these

10.

Machinery is

a)

Real account

b)

Nominal

c)

Personal

d)

All of the above

11.

(a)   is a summarised record of transactions

12.

prepaid insurance is a

a)

asset

b)

expense

c)

revenue

d)

income

13.

bank account is a (a)   account

14.

salary is

a)

expense

b)

revenue

c)

real

15.

assets are held for the purpose of

a)

earning revenue

b)

resale

c)

valuation

d)

conversion