Bookkeeping Journals Quiz

10 Questions
Bookkeeping Journals Quiz

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Questions and Answers
  • 1. 
    What are bookkeeping journals?
    • A. 

      Personal diaries

    • B. 

      Bank documents

    • C. 

      Books of original entry

  • 2. 
    Day books are known as...
    • A. 

      Bank statements

    • B. 

      Bookkeeping journals

    • C. 

      Source documents

  • 3. 
    Bookkeeping journals are used to...
    • A. 

      Reconcile the bank statements

    • B. 

      Show which ledger accounts are debited and credited

    • C. 

      Record your life story

  • 4. 
    There is only one type of journal.
    • A. 

      True

    • B. 

      False

  • 5. 
    Transferring information from the journals to the ledgers is called
    • A. 

      Faxing

    • B. 

      Emailing

    • C. 

      Posting

  • 6. 
    What is the main journal of a business called?
    • A. 

      The general journal

    • B. 

      A spreadsheet

    • C. 

      The sample book

  • 7. 
    Where does the information from the bookkeeping journals come from?
    • A. 

      The accounting source documents

    • B. 

      The ledgers

    • C. 

      Your diary

  • 8. 
    • A. 

      Sales journal

    • B. 

      Bank statement

    • C. 

      Cash payments journal

    • D. 

      Sales returns and allowances

    • E. 

      General journal

    • F. 

      Purchases journal

    • G. 

      Your diary

    • H. 

      Cash receipts journal

    • I. 

      Purchases returns and allowances

    • J. 

      General ledger

  • 9. 
    In the above sample journal entry, the telephone is...  
    • A. 

      A debit

    • B. 

      A credit

    • C. 

      A mobile phone

  • 10. 
    Which side do debits go on?
    • A. 

      The right hand side

    • B. 

      The centre

    • C. 

      The left hand side