wayground logo

Free Printable Worksheets

NEW

Font size

S
M
L
XL
Worksheets

Double Entry Principle

Total questions: 12

Worksheet time: 7mins

Name
Class
Date
1.

An asset account is increased with a...

a)

Credit

b)

Debit

2.

Equipment is sold for cash

a)

Assets increase and decrease

b)

Assets and Liabilties Increase

3.

A decrease to accounts payable is a

a)

Debit

b)

Credit

4.

The right hand side of a "T" account is called

a)

Debit

b)

Credit

5.

The total of the debit values recorded must equal the total of the credit values recorded.

a)

False

b)

True

6.

A business is started with the injection of $10,000 in cash. In which account is the credit entry made?

a)

Cash

b)

Capital

7.

A business purchases equipment cash. In which account is the debit entry made? 

a)

Cash

b)

Equipment

8.

Every transaction must have at least one debit and one credit entry.

a)

True

b)

False

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.

Sold equipment by cash $700. What is the double entry to record this transaction?

a)

Debit Cash and Credit Sales

b)

Debit Cash and Credit Equipment

c)

Debit Equipment and Credit Cash

d)

Debit Sales and Credit Equipment

11.

Sold goods on credit to Mark. What is the double entry to record this transaction?

a)

Debit Cash and Credit Sales

b)

Debit Mark and Credit Sales

c)

Debit Sales and Credit Mark

d)

Debit Cash and Credit Sales

12.

Bought goods worth $4000 on credit from Ben. What is the double entry to record this transaction?

a)

Debit Purchases and Credit Cash

b)

Debit Cash and Credit Purchases

c)

Debit Ben and Credit Purchases

d)

Debit Purchases and Credit Ben