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Double entry 1

Total questions: 12

Worksheet time: 6mins

Name
Class
Date
1.

Choose the double entry for each of the following transactions:

The owner brought in cash into the business

a)

Dr cash; Cr capital

b)

Dr asset; Cr capital

c)

Dr capital; Cr cash

d)

Dr capital; Cr asset

2.

Choose the double entry for each of the following transactions:

The owner brought a car into the business

a)

Dr cash; Cr capital

b)

Dr motor vehicle; Cr capital

c)

Dr capital; Cr motor vehicle

d)

Dr capital; Cr asset

3.

Choose the double entry for each of the following transactions:

Deposited cash into the business bank account.

a)

Dr asset; Cr asset

b)

Dr cash; Cr bank

c)

Dr bank; Cr cash

d)

Dr cash; Cr asset

4.

Choose the double entry for each of the following transactions:

Purchased goods on credit from G-Mart Trading

a)

Dr Purchases; Cr Account receivable G-Mart Trading

b)

Dr Purchases; Cr bank

c)

Dr Purchases; Cr cash

d)

Dr Purchases; Cr Account payable G-mart Trading

5.

Choose the double entry for each of the following transactions:

Made cash sales

a)

Dr Cash; Cr Sales

b)

Dr Sales; Cr Cash

c)

Dr Bank; Cr Sales

d)

Dr Sales; CrBank

6.

Choose the double entry for each of the following transactions:

Sold goods on credit to Nasir

a)

Dr Cash; Cr Sales

b)

Dr Sales; Cr Cash

c)

Dr Account receivable-Nasir; Cr Sales

d)

Dr Sales; Cr Account receivable-Nasir

7.

Choose the double entry for each of the following transactions:

Paid motor expenses by cash

a)

Dr Cash; Cr Motor expenses

b)

Dr Motor expenses; Cr Cash

c)

Dr Purchases; Cr Motor expense

d)

Dr Motor expense; Cr bank

8.

Choose the double entry for each of the following transactions:

Nasir returned defective goods to the business.

a)

Dr Return inwards; Cr cash

b)

Dr Account receivable-Nasir; Cr Return inwards

c)

Dr Purchases; Cr Return inwards

d)

Dr Return inwards; Cr Account receivable-Nasir

9.

Choose the double entry for each of the following transactions:

Nasir settled his account by cheque.

a)

Dr Account receivable-Nasir; Cr cash

b)

Dr Account receivable-Nasir; Cr bank

c)

Dr Purchases; Cr Bank

d)

Dr Bank; Cr Account receivable-Nasir

10.

Choose the double entry for each of the following transactions:

Paid shop assistant's salary by cheque

a)

Dr Salary; Cr cash

b)

Dr Salary; Cr bank

c)

Dr Cash; Cr Salary

d)

Dr Bank; Cr Salary

11.

Choose the double entry for each of the following transactions:

The owner withdrew cash for his personal use.

a)

Dr Drawings; Cr cash

b)

Dr Capital; Cr bank

c)

Dr Cash Cr Drawings

d)

Dr Bank; Cr Capital

12.

Choose the double entry for each of the following transactions:

The owner withdrew inventory for his personal use.

a)

Dr Drawings; Cr cash

b)

Dr Drawings; Cr Purchases

c)

Dr Purchases Cr Drawings

d)

Dr Bank; Cr Capital