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WorksheetsDouble Entry
Total questions: 20
Worksheet time: 10mins
1. Started business with cash
Dr Cash
Cr Business
Dr Cash
Cr Capital
Dr Capital
Cr Cash
Dr Business
Cr Cash
2. Paid rent by cheque
Dr Bank
Cr Rent
Dr Rent
Cr Bank
Dr Rent
Cr Cheque
Dr Cheque
Cr Rent
3. Rent received by cheque
Dr Bank
Cr Rent received
Dr Rent received
Cr Bank
Dr Bank
Cr Rent
Dr Bank
Cr Rent
4. Cash Sales
Dr Sales
Cr Cash
Dr Cash
Cr Sales
Dr Purchase
Cr Sales
Dr Sales
Cr Bank
5. Bought goods by cash
Dr Goods
Cr Cash
Dr Purchases
Cr Cash
Dr Cash
Cr Purchases
Dr Cash
Cr Bought
6. Bought machinery by cash
Dr Furniture
Cr Cash
Dr Bank
Cr Office equipment
Dr Cash
Cr Machinery
Dr Machinery
Cr Cash
7. Sold motor vehicle to Ali
Dr Ali
Cr Disposal Motor Vehicle
Dr Disposal Motor Vehicle
Cr Ali
Dr Ali
Cr Sold
Dr Motor vehicle
Cr Ali
8. Received cheque from Edward
Dr Edward
Cr Cheque
Dr Edward
Cr Bank
Dr Bank
Cr Edward
Dr Cheque
Cr Edward
9. Owner withdrew cash from business for own use
Dr Cash
Cr Drawings
Dr Drawings
Cr Cash
Dr Business
Cr Cash
Dr Cash
Cr Own use
10. Owner withdrew goods from business for own use
Dr Goods
Cr Drawings
Dr Drawings
Cr Purchase
Dr Drawings
Cr Goods
Dr Purchas
Cr Drawings
11. Owner withdrew cheque from business for own use
Dr Cash
Cr Drawings
Dr Drawings
Cr Cheque
Dr Drawings
Cr Bank
Dr Cheque
Cr Business
12. Withdrew cash from bank for 'office' use
Dr Cash
Cr Bank
Dr Bank
Cr Cash
Dr Drawings
Cr Bank
Dr Drawings
Cr Cash
13. Deposit office cash into bank
Dr Cash
Cr Bank
Dr Bank
Cr Cash
Dr Drawings
Cr Bank
Dr Drawings
Cr Cash
14. Owner brings in additional cash as capital into business
Dr Cash
Cr Capital
Dr Capital
Cr Cash
Dr Drawings
Cr Cash
Dr Business
Cr Cash
15. Owner brings in personal motor van for use in business
Dr Motor Vehicle
Cr Cash
Dr Capital
Cr Motor Vehicle
Dr Capital
Cr Business
Dr Motor Vehicle
Cr Capital
16. Returned damaged goods to supplier
Dr Sales return
Cr Trade receivable
Dr Trade receivable
Cr Sales return
Dr Trade payable
Cr Purchase return
Dr Purchase return
Cr Trade payable
17. Credit customer returned damaged goods
Dr Sales return
Cr Trade receivable
Dr Trade receivable
Cr Sales return
Dr Trade payable
Cr Purchase return
Dr Purchase return
Cr Trade payable
18. When cash comes in/ receive cash
You always ________________
Debit Cash a/c
Credit Cash a/c
Debit Bank a/c
Credit Bank a/c
19. When cheque comes in/ receive cash
You always ________________
Debit Cheque a/c
Credit Cheque a/c
Debit Bank a/c
Credit Bank a/c
20. When cash goes out/ paid cash
You always ________________
Debit Cash a/c
Credit Cash a/c
Debit Bank a/c
Credit Bank a/c
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