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Double entry - Quiz 1

Total questions: 15

Worksheet time: 12mins

Name
Class
Date
1.

What is the debit entry for the transaction:

Paid trade payable by cash

a)

trade payable

b)

cash

2.

What is the credit entry of the transaction:

Received cash from a trade receivable

a)

trade receivable

b)

cash

3.

Which one of the following is an income

a)

rent

b)

premises

c)

commission received

d)

commission paid

4.

Which of the following is an asset?

a)

Premises

b)

Rent

c)

Delivery vehicle expenses

d)

trade payable

5.

What is the accouning equation?

a)

Assets = capital - liabilities

b)

Assets = liabilities - capital

c)

Assets = capital + liabilities

6.

Total assets = $25 000

Total capital = $ 19 000

What is the value of liabilites?

a)

$6000

b)

$44 000

7.
The Accounting Equation must always be in balance? 
a)
True
b)
False
8.

The company purchases goods on credit. Wnich of the following is the correct effect?

a)

Assets (Increase)

b)
Liabilities (NE)
c)

Equity (Increases)

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.

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

12.

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

13.

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

14.

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

15.

Bought computers worth $3000 on credit from Computers Ltd. What is the double entry to record this transaction?

a)

Debit Cash and Credit Computers

b)

Debit Computers and Credit Cash

c)

Debit Computers Ltd and Credit Computers

d)

Debit Computers and Credit Computers Ltd