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Analyzing Transactions

Total questions: 20

Worksheet time: 24mins

Name
Class
Date
1.

Credit means:

a)

increase

b)

decrease

c)

left

d)

right

2.

Debit means

a)

increase

b)

decrease

c)

left

d)

right

3.

Asset accounts decrease on the credit side.

a)

TRUE

b)

FALSE

4.

Mikaela Mundt invested $2,000.00 of her own money in the business. Receipt No. 1. The two accounts affected are (a)   .

Choose from the below words
Cash and Insurance
Cash and Prepaid Insurance
Cash and Mikaela Mundt, Investment
Cash and Mikaela Mundt, Capital
5.

Used business cash to purchase supplies costing $216.00. Wrote Check No. 1. This transaction increases and decreases assets.

a)

False

b)

True

6.

The two accounts involved when you receive cash from the owner as an investment are (a)   and (b)   .

Choose from the below words
cash and capital
cash and investment
cash and owner's equity
cash and supplies
7.

Buying supplies on account creates a (a)   .

Choose from the below words
False
True
8.

Match each type of account with its normal balance side.

a)

debit

1.

Asset account

b)

credit

2.

Liability account

c)

normal balance

3.

General term for the side that increases an account

9.

Paying cash for insurance (a)   increases and decreases an asset.

Choose from the below words
False
True
10.

Each asset account normally has a debit balance.

a)

true

b)

false

11.

An accounting device used to analyze transactions is a T account.

a)

true

b)

false

12.

The sales account is NEVER...

a)

debited

b)

credited

13.

The normal balance side of an expense or drawing account is:

a)

debit

b)

credit

c)

normal balance

14.

A withdrawal (a)   decreases owner's equity

Choose from the below words
False
True
15.

When a business pays cash to reduce a liability, which accounts are affected?

a)

Cash and Liability

b)

Asset and Expense

c)

Cash and Asset

d)

Liability and Capital

16.

Match the following actions with their effect on owner's equity.

a)

Purchasing supplies

1.

Decreases owner's equity due to business expenses

b)

Paying expenses

2.

Decreases owner's equity by reducing available funds

c)

Owner withdrawal

3.

Decreases owner's equity as funds are taken out by the owner

d)

Owner investment

4.

Increases owner's equity by adding capital to the business

17.

When cash is paid for an expense, which accounts are affected?

a)

Cash and Expense

b)

Asset and Liability

c)

Expense and Revenue

d)

Cash and Capital

18.

What we "Owe' to are share holders/ company is called ​ (a)  

Choose from the below words
Owners Equity
Liabilities
Assets
19.

​ (a)   include loans, accounts payable, mortgages, deferred revenues, bonds, warranties, and accrued ...

Choose from the below words
Liability
Asset
Equity
20.

Match the following

a)

Promises of payment from customers to sellers.

1.

Accounts Receivable

b)

Resources a company owns or controls.

2.

Assets

c)

Creditors' claims on assets.

3.

Liabilities

d)

Owner's claim on assets.

4.

Equity

e)

Increases equity from sales of products and services.

5.

Revenue