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Worksheets

Journal Entries

Total questions: 27

Worksheet time: 13mins

Name
Class
Date
1.

Debit accounts include

a)

Capital

b)

Liability

c)

Assets

d)

Expenses

2.

A sale of goods to Raani for cash is debited to_______

a)

Raani

b)

Cash

c)

Sales

3.

A withdrawal of cash from business by the proprietor is credited to __________

a)

Cash

b)

Drawing

c)

Capital

d)

Business

4.

Samir who trades in electronic goods,gifted a television to his daughter.Will it be recorded in the books of accounts.

a)

Yes

b)

No

5.

Cash paid to Leena debited in to _______A/c

a)

Cash

b)

Leena

c)

bank

6.

Rent Outstanding have ________balance

a)

Credit

b)

Debit

7.

A withdrawal of cash from business by the proprietor is credited to __________

a)

Cash

b)

Drawing

c)

Capital

d)

Business

8.

A withdrawal of cash from business by the proprietor is credited to __________

a)

Cash

b)

Drawing

c)

Capital

d)

Business

9.

"The owner invested cash BD100 in the business" Cr. side for this transaction is

a)

Capital

b)

Revenue

c)

Drawings

d)

Non of the answers

10.

"Performed service BD60, and received BD20". Dr side of this transaction in journal entries is

a)

Dr. Cash 20 and Dr. Account Receivable 40

b)

Dr. Account Receivable 40 only

c)

Dr. Account payable 40

d)

Dr. Cash only

11.

"Company purchased equipment for BD3000 cash" what is the Dr side for this transaction?

a)

Equipment

b)

Cash

c)

Capital

d)

Asset

12.

"The Company paid cash BD20 to creditor". It recorded in the general journal

a)

Dr. Account payable 20 , Cr. Cash 20

b)

Dr. Cash 20, Cr. Account payable 20

c)

Dr. Account Receivable 20, Cr. Cash 20

d)

Dr. Cash 20, Cr. Account receivable 20

13.

"Company received cash BD4,000 from customer, which was on account ". It recorded in the general journal

a)

Dr. Cash 4000, Cr. Account Receivable 4000

b)

Dr. Account Receivable 4000, Cr. Cash 4000

c)

Dr. Account payable 4000, Cr. Cash 4000

d)

None

14.

Cr. side in journal entry is

a)

Liability, Revenues, and Capital

b)

Liability, Revenues, and Drawings

c)

Assets, Revenues, and Capital

d)

Liability, Expenses, and Capital

15.

Normal Balance of Prepaid Insurance is

a)

Dr. & Cr.

b)

Cr. side

c)

Dr. side

d)

None of the answers

16.

Decrease in account receivable

Account receivable will be recorded in ........... of the journal entry

a)

Cr. side

b)

Dr. side

c)

Dr. & Cr.

d)

None of the answers

17.
Purchase of goods from X for cash should be credited to______.
a)
Purchase
b)
Cash
c)
X
d)
Goods
18.
What shall be the amount of Capital if cash is Rs. 5,000; Furniture Rs. 12,000; Stock Rs. 30,000 and Creditors Rs. 6,000.
a)
Rs. 53,000
b)
Rs. 47,000
c)
Rs. 41,000
d)
Rs. 40,000
19.

A withdrawl of cash from business by the proprietor is credited to

a)

Drawings A/c

b)

Capital A/c

c)

Cash A/c

d)

None of these

20.
Which of the following accounts will be credited on giving cash donation ?
a)
Cash A/c
b)
Donation A/c
c)
Purchases A/c
d)
None of these
21.

Salaries due to the clerks i.e salaries outstanding Rs.50,000. The account to be credited is

a)

Salaries A/c

b)

Salaries outstanding A/c

c)

Cash A/c

d)

Clerks A/c

22.

Paid Rs.2,500 for repairing the office furniture. The entry to be debited is

a)

Repairs A/c

b)

Furniture A/c

c)

Wages A/c

d)

Expenses A/c

23.
Owner contributes office equipment to the business.
a)
Dr Cash at bank
     Cr Capital
b)
Dr Capital
     Cr Office eqmt
c)
Dr Office equipment
     Cr Capital
d)
Dr Office equipment 
     Cr Cash at bank
24.
Business paid cheque for rent expense.
a)
Dr Rent expense
     Cr Cash in hand
b)
Dr Rent expense
     Cr Cash at bank
c)
Dr Rent expense
Cr Cheque
d)
Dr Cash at bank
     Cr Rent expense
25.
Business purchased inventory with cash.
a)
Dr Inventory 
     Cr Cash at bank
b)
Dr Goods
     Cr Cash in hand
c)
Dr Purchases
     Cr Cash in hand
d)
Dr Inventory
     Cr Cash in hand
26.
Received interest income in business bank account.
a)
Dr Cash at bank
     Cr Interest income
b)
Dr Cash in hand 
     Cr Interest income
c)
Dr Cash at bank
 Cr Interest expense
d)
Dr Cash in hand
Cr Cash at bank
27.
Owner took goods from warehouse home for his own use.
a)
Dr Inventory
Cr Cash at bank
b)
Dr Inventory
Cr Drawings
c)
Dr Drawings
Cr Own use
d)
Dr Drawings
Cr Inventory