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Double Entry Quiz

Total questions: 20

Worksheet time: 10mins

Name
Class
Date
1.

Every transaction must have at least ONE Debit and ONE Credit entry.

a)

TRUE

b)

FALSE

2.

An asset account is increased with a _________.

a)

debit

b)

credit

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.

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

5.

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

6.

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

7.

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

8.

Started a business with $25000 cash

a)

Debit Cash /Credit Capital

b)

Credit Capital/Debit Cash

9.

Bought office furniture by cheque $1500

a)

Credit Bank / Debit Office Furniture

b)

Debit Office Furniture/Credit Bank

10.

Bought motor van paying by cheque $6000

a)

Debit Motor Van/Credit Bank

b)

Debit Bank/ Credit Motor Van

11.

Paid the amount owing to Planers Ltd $7500 by cheque

a)

Debit Bank/Credit Planers Ltd.

b)

Debit Planers Ltd/ Credit Bank

12.

Received $600 cash from J. Walker

a)

Debit Cash / Credit J. Walker

b)

Debit J. Walker/Credit Cash

13.

Put 14000 cash into the bank.

a)

Debit Cash/Credit Bank

b)

Debit Bank/Credit Cash

14.
The credit side of an account is on the 
a)
left side
b)
right side
15.

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

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.

____________ represent anything owed by the business.

a)

Asset

b)

Liability

c)

Capital

d)

Expense

18.

____________ represent any resources provided by the owner of a business

a)

assets

b)

liabilities

c)

capital

d)

income

19.

Paid motor expenses by cheque.

Double entry:___________________________

a)

Bank debited, Motor expenses credited

b)

Motor expenses debited, Bank credited

c)

Cash debited, Motor expenses credited

d)

Motor vehicle debited, Bank credited

20.

Paid rent by cheque.

Double entry :__________________

a)

Rent account debited, Bank account credited

b)

Bank account debited, Rent account credited

c)

Rent receivable account debited, Bank account credited

d)

Cash account debited, Rent receivables credited