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