Double-Entry Ledger

Froggy Jumps

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About this activity

Test your knowledge of double-entry bookkeeping.

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KHASNIZA ABD KARIM (PSA)

Malaysia

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Froggy Jumps Double-Entry LedgerOnline version Test your knowledge of double-entry bookkeeping. by KHASNIZA ABD KARIM (PSA) 1 In double-entry bookkeeping, every transaction affects how many accounts? a Three accounts b One account c Two or more accounts 2 What must balance in a double-entry ledger? a Total assets b Total debits and credits c Total equity 3 Which side is debited in a liability increase? a Both sides b Credit c Debit 4 Which document records a business transaction before posting to the ledger? a Ledger b Trial balance c Journal 5 What is a normal balance for an asset account? a Credit b Neutral c Debit 6 Which equation represents double-entry accounting? a Assets = Liabilities + Equity b Revenue = Expenses c Assets + Liabilities = Equity 7 If you debit an asset, what usually happens to cash? a Cash increases or decreases depending on the entry b Cash is not affected c Cash always increases 8 What is the purpose of a trial balance? a Determine net income b Check that total debits equal credits c Show cash flow 9 Which side do you post a credit to in the ledger? a Left side b Top side c Right side 10 Which type of account generally has a credit normal balance? a Liabilities b Assets c Expenses

Froggy Jumps

Double-Entry LedgerOnline version

Test your knowledge of double-entry bookkeeping.

by KHASNIZA ABD KARIM (PSA)

In double-entry bookkeeping, every transaction affects how many accounts?

Three accounts

One account

Two or more accounts

What must balance in a double-entry ledger?

Total assets

Total debits and credits

Total equity

Which side is debited in a liability increase?

Both sides

Credit

Debit

Which document records a business transaction before posting to the ledger?

Ledger

Trial balance

Journal

What is a normal balance for an asset account?

Credit

Neutral

Debit

Which equation represents double-entry accounting?

Assets = Liabilities + Equity

Revenue = Expenses

Assets + Liabilities = Equity

If you debit an asset, what usually happens to cash?

Cash increases or decreases depending on the entry

Cash is not affected

Cash always increases

What is the purpose of a trial balance?

Determine net income

Check that total debits equal credits

Show cash flow

Which side do you post a credit to in the ledger?

Left side

Top side

Right side

Which type of account generally has a credit normal balance?

Liabilities

Assets

Expenses

You can integrate the game into an LMS compatible with LTI 1.1 or LTI 1.3 such as Canvas, Moodle, or Blackboard. This way, the scores will be automatically saved into the platform’s gradebook.

Double-Entry Ledger

Froggy Jumps

About this activity

Created by

Download the paper version to play

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Double-Entry LedgerOnline version

by KHASNIZA ABD KARIM (PSA)

In double-entry bookkeeping, every transaction affects how many accounts?

What must balance in a double-entry ledger?

Which side is debited in a liability increase?

Which document records a business transaction before posting to the ledger?

What is a normal balance for an asset account?

Which equation represents double-entry accounting?

If you debit an asset, what usually happens to cash?

What is the purpose of a trial balance?

Which side do you post a credit to in the ledger?

Which type of account generally has a credit normal balance?

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