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IntrotoAcctg_Journal Entries

Total questions: 15

Worksheet time: 8mins

Name
Class
Date
1.

What type of account is Cash

a)

Asset

b)

Liability

c)

Income Statement

d)

Owner's Equity

2.

What type of account is Accounts Payable?

a)

Asset

b)

Liability

c)

Income Statement

d)

Owner's Equity

3.

What type of account is Accounts Receivables?

a)

Asset

b)

Liability

c)

Income Statement

d)

Owner's equity

4.

What type of account is Sales?

a)

Asset

b)

Liability

c)

Income Statement - Revenue

d)

Owner's Equity

5.

What type of account is Prepaid Insurance?

a)

Asset

b)

Liability

c)

Income statement

d)

Owner's Equity

6.

What type of account is Utilities expenses?

a)

Asset

b)

Liability

c)

Income statement

d)

Owner's Equity

7.

What type of account is Capital?

a)

Asset

b)

Liability

c)

Income Statement

d)

Owner's Equity

8.

When a company receives cash for something, how is it recorded in a journal entry?

a)

debit

b)

credit

9.

The company pays $5,000 cash for new equipment.  What is the proper journal entry?

a)

debit equipment $5,000,

credit cast $5,000

b)

debit Cash $5,000

credit equipment $5,000

10.

The company buys $800 worth of office supplies on account, meaning it will pay later.  What is the proper journal entry?

a)

Debit Office Supplies $800

Credit Accounts Payable $800

b)

Debit Accounts Payable $800

Credit Office Supplies $800

11.

The company provides a service to a client and immediately receives $1,500 in cash.  What is the proper journal entry?

a)
  • Debit Cash for $1,500

  • Credit Service Revenue for $1,500 

b)
  • Credit Cash for $1,500

  • Debit Service Revenue for $1,500 

12.

The company provides a service to a client for $1,000 and sends them a bill, to be paid later.  What is the correct journal entry?

a)
  • Debit Accounts Receivable for $1,000

  • Credit Service Revenue for $1,000 

b)
  • Credit Accounts Receivable for $1,000

  • Debit Service Revenue for $1,000 

13.

A withdrawal of cash from business by the proprietor is credited to __________

a)

Cash

b)

Drawing

c)

Capital

d)

Business

14.

When you get your $1,500.00 Initial investment what is the transaction?

a)

Debit Cash; Credit Revenue

b)

Debit Revenue; Credit Cash

c)

Debit Cash; Credit Owner's Capital

d)

Debit Owner's Capital; Credit Cash

15.

Bob's Burgers received $100 for sale of burgers. What is the journal entry?

a)

Debit Cash $100, Credit Sales Revenue $100

b)

Debit Sales Revenue $100, Credit Cash $100

c)

Debit Accounts Receivable $100, Credit Sales Revenue $100

d)

Debit Sales Revenue $100, Credit Accounts Receivable