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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. Payable
Always a liability
Left side
Always an asset
Right side
2. Owners Equity
Left side
Always an asset
Record of Transactions
Assets- Liabilities
3. A debit increases...
Cost of operating. Decreases stockholder equity
Always an asset
Assets
Always a liability
4. Net Income
Revenues - Expenses
Copying data from the journal to the ledger
Assets
Assets- Liabilities
5. Revenue
Record of Transactions
Left side
Increases stockholder equity
Cost of operating. Decreases stockholder equity
6. Credit
Right side
Increases stockholder equity
Assets
Assets
7. A credit increases..
Right side
Increases stockholder equity
Liabilities
Always a liability
8. Debit
Assets- Liabilities
Always a liability
Left side
Record of Transactions
9. Ledger
Cost of operating. Decreases stockholder equity
Left side
Always an asset
Grouping of accounts
10. Posting
Side of account where increases are recorded
Assets- Liabilities
Copying data from the journal to the ledger
Cost of operating. Decreases stockholder equity
11. Receivable
Copying data from the journal to the ledger
Grouping of accounts
Always an asset
Always a liability
12. Expense
Side of account where increases are recorded
Cost of operating. Decreases stockholder equity
Always a liability
Assets
13. A credit decreases...
Assets
Always an asset
Always a liability
Liabilities
14. Journal
Record of Transactions
Always a liability
Left side
Side of account where increases are recorded
15. Normal Balance
Always a liability
Left side
Side of account where increases are recorded
Liabilities
16. A debit decreases...
Liabilities
Side of account where increases are recorded
Revenues - Expenses
Assets