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Test your basic knowledge |
Accounting Debit Credit Rules
Start Test
Study First
Subject
:
business-skills
Instructions:
Answer 16 questions in 15 minutes.
If you are not ready to take this test, you can
study here
.
Match each statement with the correct term.
Don't refresh. All questions and answers are randomly picked and ordered every time you load a test.
This is a study tool. The 3 wrong answers for each question are randomly chosen from answers to other questions. So, you might find at times the answers obvious, but you will see it re-enforces your understanding as you take the test each time.
1. Revenue
Record of Transactions
Cost of operating. Decreases stockholder equity
Increases stockholder equity
Side of account where increases are recorded
2. A credit decreases...
Side of account where increases are recorded
Assets
Record of Transactions
Always a liability
3. A debit increases...
Always a liability
Assets
Side of account where increases are recorded
Assets- Liabilities
4. Owners Equity
Revenues - Expenses
Cost of operating. Decreases stockholder equity
Assets- Liabilities
Increases stockholder equity
5. Normal Balance
Liabilities
Record of Transactions
Assets- Liabilities
Side of account where increases are recorded
6. Payable
Cost of operating. Decreases stockholder equity
Copying data from the journal to the ledger
Side of account where increases are recorded
Always a liability
7. A credit increases..
Left side
Assets
Assets
Liabilities
8. Expense
Liabilities
Liabilities
Right side
Cost of operating. Decreases stockholder equity
9. Credit
Cost of operating. Decreases stockholder equity
Record of Transactions
Revenues - Expenses
Right side
10. A debit decreases...
Grouping of accounts
Liabilities
Copying data from the journal to the ledger
Left side
11. Posting
Assets- Liabilities
Copying data from the journal to the ledger
Record of Transactions
Assets
12. Net Income
Copying data from the journal to the ledger
Right side
Side of account where increases are recorded
Revenues - Expenses
13. Journal
Assets
Record of Transactions
Always an asset
Increases stockholder equity
14. Debit
Always a liability
Copying data from the journal to the ledger
Grouping of accounts
Left side
15. Ledger
Assets- Liabilities
Right side
Grouping of accounts
Increases stockholder equity
16. Receivable
Always an asset
Copying data from the journal to the ledger
Always a liability
Left side