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Worksheets

Double Entry

Total questions: 20

Worksheet time: 7mins

Name
Class
Date
1.
The debit side is on which side of the account? 
a)
Left
b)
Right
2.

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

3.

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

4.

We use the debit side of the account to show increases in?

a)

Assets

b)

liabilities

c)

gains

5.
The credit side of an account is on the 
a)
left side
b)
right side
6.

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

7.

Jack withdrew goods worth $500 from the business for his personal use. What is the double entry to record this transaction?

a)

Debit Goods and Credit Jack

b)

Debit Jack and Credit Drawings

c)

Debit Drawings and Credt Purchases

d)

Debit Purchases and Credit Drawings

8.

Bought a computer by cash $2500. What is the double entry to record this transaction?

a)

Debit Computer and Credit Cash

b)

Debit Cash and Credit Computer

c)

Debit Cash and Credit Purchases

d)

Debit Purchases and Credit Cash

9.

Which account would always be a credited?

a)

Return outwards

b)

Carriage inwards

c)

Bank

d)

Cash

10.

Mark returned goods worth $40 to the business. What is the double entry to record this transaction?

a)

Debit Mark and Credit Sales Returns

b)

Debit Sales Returns and Credit Mark

c)

Debit Cash and Credit Mark

d)

Debit Mark and Credit Cash

11.

Returned goods worth $200 to Ben. What is the double entry to record this transaction?

a)

Debit Ben and Credit Purchases Return

b)

Debit Purchases Return and Credit Ben

c)

Debit Cash and Credit Purchases Return

d)

Debit Purchases Return and Credit Cash

12.

Sold old computers worth $1500 by cheque. What is the double entry to record this transaction?

a)

Debit Computers and Credit Cash

b)

Debit Computers and Credit Cheque

c)

Debit Bank and Credit Computers

d)

Debit Computers and Credit Bank

13.

Paid the wages for the month $400 by cheque. What is the double entry to record this transaction?

a)

Debit Cheque and Credit Wages

b)

Debit Wages and Credit Bank

c)

Debit Wages and Credit Cheque

d)

Debit Bank and Credit Wages

14.

Rent received by cheque $500. What is the double entry to record this transaction?

a)

Debit Rent and Credit Cheque

b)

Debit Bank and Credit Rent received

c)

Debit Cheque and Debit Rent

d)

Debit Rent received and Credit Bank

15.
Phone bills, wages and insurance are examples of 
a)
gains
b)
revenue
c)
capital
d)
expenses
16.

In double entry accounting transactions are recorded....

a)

In terms of debits and credits.

b)

In terms of Debits

c)

In Terms of Credits

d)

In no special terms

17.

Revenue....

a)

Increases on the Credit Side and decreases on the Debit Side

b)

Increases on the Debit Side

c)

Does not increase nor decrease

18.
A place where financial information is recorded is called a / an
a)
account 
b)
transaction
c)
sales 
d)
purchases
19.
Phone bills, wages and insurance are examples of 
a)
gains
b)
revenue
c)
capital
d)
expenses
20.
How a company or firm earns money through normal business activity is called 
a)
revenues
b)
capital
c)
accounting 
d)
wages