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Double Entry Book-keeping

Total questions: 20

Worksheet time: 20mins

Name
Class
Date
1.
A place where financial information is recorded is called a / an
a)
account 
b)
transaction
c)
sales 
d)
purchases
2.
An action taken place by a business and the effect of this is measured in money is a
a)
transfer
b)
account
c)
transaction
d)
ledger
3.
The debit side is on which side of the account? 
a)
Left
b)
Right
4.
The credit side of an account is on the 
a)
left side
b)
right side
5.
We use the debit side of the account  to show
a)
Assets 
b)
liabilities
c)
gains
6.
Bills that we owe are 
a)
assets
b)
purchases
c)
liabilites
d)
wages
7.
Phone bills, wages and insurance are examples of 
a)
gains
b)
revenue
c)
capital
d)
expenses
8.
How a company or firm earns money through normal business activity is called 
a)
revenues
b)
capital
c)
accounting 
d)
wages
9.

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

10.

Bought office furniture by cheque £1500

a)

Credit Bank / Debit Office Furniture

b)

Debit Office Furniture/Credit Bank

11.

Bought machinery £7500 on credit for Planer Ltd.

a)

Debit Planer Ltd./ Credit Machinery

b)

Debit Machinery/ Credit Planer

12.

Bought motor van paying by cheque £6000

a)

Debit Motor Van/Credit Bank

b)

Debit Bank/ Credit Motor Van

13.

Sold office machinery for cash

a)

Debit Cash/Credit Office Machinery

b)

Debit Office Machinery/Credit Cash

14.

Bought motor van paying by cheque $6000

a)

Debit Motor Van/Credit Bank

b)

Debit Bank/ Credit Motor Van

15.

Debit is always equal to credit.

a)

True

b)

False

16.

An increase in expense accounts is a

a)

Debit

b)

Credit

17.

An increase in Unearned Revenue is a

a)

Debit

b)

Credit

18.

Double entry in accounting means there must be________ entries for every transaction?

a)

two

b)

Three

c)

six

d)

one

19.

________ are debts of the business?

a)

assets

b)

liabilities

c)

owners equity

d)

vehicles

20.

Assets increase on the ________ side?

a)

subsidiary

b)

T-account

c)

credit

d)

debit