Accounting Month Quiz: January Transactions

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Test your double-entry skill on Jan 2020 cases

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Aye Li Ng-Lee

Singapore

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Accounting Month Quiz: January Transactions


Froggy Jumps Accounting Month Quiz: January TransactionsOnline version Test your double-entry skill on Jan 2020 cases by Aye Li Ng-Lee 1 What is the double-entry effect when the owner contributes $50,000 cash into the business? a Debit Drawings, Credit Cash at Bank b Debit Cash at Bank, Credit Capital c Debit Capital, Credit Cash at Bank 2 When goods are purchased for cash $1,000, which accounts are debited and credited? a Debit Accounts Receivable, Credit Inventory b Debit Inventory, Credit Cash in Hand c Debit Cash, Credit Inventory 3 Which accounts are affected by taking a bank loan of $50,000? a Debit Capital, Credit Loan from OCBC Bank b Debit Loan from OCBC Bank, Credit Cash at Bank c Debit Cash at Bank, Credit Loan from OCBC Bank 4 If stationery costing $500 is bought in cash, what is the journal entry? a Debit Stationery Expense, Credit Cash in Hand b Debit Stationery Expense, Credit Loans Payable c Debit Cash in Hand, Credit Stationery Expense 5 Cash sale of inventory for $6,000 with cost $4,000 affects which two accounts? a Debit Cash at Bank and Credit Cost of Sales; Debit Sales Revenue and Credit Inventory b Debit Cash in Hand and Debit Cost of Sales; Credit Sales Revenue and Credit Inventory c Debit Inventory and Credit Cost of Sales; Credit Cash in Hand and Credit Sales Revenue 6 What is the effect of returning $500 of inventory sold on credit? a Trade Receivables increase, Inventory increases b Sales Returns increases, Trade Receivable decreases, Inventory decreases c Sales Revenue increases, Inventory increases 7 On Jan 21 cash sale, which two entries are recorded? a Debit Cash at Bank, Credit Sales Revenue; Debit Inventory, Credit Cost of Sales b Debit Sales Revenue, Credit Cash in Hand; Debit Inventory, Credit Cost of Sales c Debit Cash in Hand, Credit Sales Revenue; Debit Cost of Sales, Credit Inventory 8 What happens when a customer pays $1,200 from a credit sale via bank transfer? a Debit Cash at Bank, Credit Sales Revenue b Debit Cash at Bank, Credit Trade Receivable – customer c Debit Trade Receivable, Credit Cash in Hand 9 If a loan is partially repaid by $2,000, which entries occur? a Debit Rent Expense, Credit Cash at Bank b Debit Cash at Bank, Credit Loan c Debit Loan, Credit Cash at Bank 10 Purchase of office equipment for $12,000 in cash requires which journal entry? a Debit Office/Fixtures, Credit Cash in Hand b Debit Inventory, Credit Cash at Bank c Debit Cash in Hand, Credit Office/Fixtures

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Accounting Month Quiz: January Transactions

Froggy Jumps

About this activity

Created by

Download the paper version to play

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Accounting Month Quiz: January TransactionsOnline version

by Aye Li Ng-Lee

What is the double-entry effect when the owner contributes $50,000 cash into the business?

When goods are purchased for cash $1,000, which accounts are debited and credited?

Which accounts are affected by taking a bank loan of $50,000?

If stationery costing $500 is bought in cash, what is the journal entry?

Cash sale of inventory for $6,000 with cost $4,000 affects which two accounts?

What is the effect of returning $500 of inventory sold on credit?

On Jan 21 cash sale, which two entries are recorded?

What happens when a customer pays $1,200 from a credit sale via bank transfer?

If a loan is partially repaid by $2,000, which entries occur?

Purchase of office equipment for $12,000 in cash requires which journal entry?