Debits & Credits: Journal Entries

Froggy Jumps

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Practice debits, credits, and journal entries.

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Trenton

United States

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Debits & Credits: Journal Entries


Froggy Jumps Debits & Credits: Journal EntriesOnline version Practice debits, credits, and journal entries. by Trenton 1 In a journal entry, assets normally have which type of balance? a Neither b Debit c Credit 2 If you record cash received from a sale, which account increases? a Cash (Debit) b Sales (Credit) c Accounts Payable (Debit) 3 What side does a liability increase on in a journal entry? a Both b Credit c Debit 4 Which account increases with a credit for revenue? a Asset b Expense c Revenue 5 If you incur an expense, which entry is typical? a Credit Expense, Debit Revenue b Debit Expense, Credit Cash/Accounts Payable c Debit Revenue, Credit Asset 6 Accounts Payable increases with which side of the entry? a Credit b Neither c Debit 7 What is the effect of recording depreciation expense? a Debit Depreciation Expense, Credit Accumulated Depreciation b Debit Cash, Credit Depreciation Expense c Debit Revenue, Credit Cash 8 If you receive cash from a customer in advance, which is increased first? a Cash (Debit), Unearned Revenue (Credit) b Cash (Credit), Revenue (Debit) c Unearned Revenue (Debit), Cash (Credit) 9 What does 'posting' mean in accounting? a Transferring journal entries to the ledger b Creating the trial balance c Closing the books 10 Which account typically increases with a debit for an asset purchase on account? a Asset (Credit), Accounts Receivable (Debit) b Revenue (Debit), Cash (Credit) c Asset (Debit), Accounts Payable (Credit) 11 Which statement best describes a general journal? a A list of accounts with balances b A summary of cash flows c A chronological record of transactions 12 If you receive service on credit, which entries occur? a Debit Revenue, Credit Cash b Debit Accounts Payable, Credit Cash c Debit Expense, Credit Accounts Payable 13 Which accounts are increased by credits? a Assets and Expenses b Assets and Liabilities c Liabilities and Equity 14 What happens to owner's equity when you earn net income? a Decreases with Debit to Revenue b Stays the same c Increases via Credit to Revenue and Debit to Expenses 15 Which entry would record paying off a liability with cash? a Debit Cash, Credit Liability b Debit Liability, Credit Cash c Debit Revenue, Credit Cash

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Debits & Credits: Journal Entries

Froggy Jumps

About this activity

Created by

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Debits & Credits: Journal EntriesOnline version

by Trenton

In a journal entry, assets normally have which type of balance?

If you record cash received from a sale, which account increases?

What side does a liability increase on in a journal entry?

Which account increases with a credit for revenue?

If you incur an expense, which entry is typical?

Accounts Payable increases with which side of the entry?

What is the effect of recording depreciation expense?

If you receive cash from a customer in advance, which is increased first?

What does 'posting' mean in accounting?

Which account typically increases with a debit for an asset purchase on account?

Which statement best describes a general journal?

If you receive service on credit, which entries occur?

Which accounts are increased by credits?

What happens to owner's equity when you earn net income?

Which entry would record paying off a liability with cash?