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