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Nature of Accounts & Rules of Debit & Credit

Total questions: 14

Worksheet time: 7mins

Name
Class
Date
1.

Personal accounts are related to-

a)

Assets & Liabilities

b)

Expenses, losses, incomes

c)

Customers, Creditors

d)

None of these

2.

Real accounts are related to-

a)

Assets

b)

Expenses, losses, incomes

c)

Customers and creditors

d)

None of these

3.

Nominal accounts are related to-

a)

Assets & liabilities

b)

Expenses, losses and incomes

c)

Customers and Creditors

d)

None of these

4.

The basic rule of book-keeping, Debit the receiver and Credit the giver is applicable to-

a)

Personal accounts

b)

Real accounts

c)

Nominal accounts

d)

None of these

5.

Accounts which keep records of expenses, gain and losses are called: (2018)

a)

Personal Accounts

b)

Nominal Accounts

c)

Real Accounts

6.

Increase in asset will be-

a)

Debit

b)

Credit

7.

Decrease in asset will be-

a)

Debit

b)

Credit

8.

The decrease in owner's equity account will be-

a)

Debit

b)

Credit

c)

None of these

9.

The increase in expenses and losses will be-

a)

Debit

b)

Credit

c)

None of these

10.

Mr. Tanoli started business with cash, His capital account will be_______ and cash account will be_______

a)

Credit, Debit

b)

Debit, Credit

c)

None of these

11.

Purchased furniture for cash, furniture will be_________ and cash will be_________

a)

Debit, Credit

b)

Credit, Debit

c)

None of these

12.

Paid rent, Rent account will be______ and Cash account will be_______

a)

Credit, Debit

b)

Debit, Credit

13.

According to American approach, 'credit should increase in: (2019)

a)

Revenue, Liabilities and Capital

b)

Expenses, Capital and Liabilities

c)

Assets, Capital and Liabilities

d)

Assets and Expenses

14.

Credit the increase in: (2015)

a)

Assets, Expenses

b)

Assets, Capital and Liabilities

c)

Revenue, Capital and Liabilities

d)

Expenses, Capital and Liabilities