80 Accounting Journal Entry Challenges | Find the Error Mega Quiz
Accounting Unlock mega practice quiz: 80 journal entry error challenges with explained answers. Practice debits, credits, assets, liabilities, revenue, accruals, depreciation and more. English voiceover and low-volume background music. Test your score and subscribe for more accounting practice.
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Quiz Questions & Answers
Review every prompt, the correct responses, and helpful context to prep for your own run-through.
Question 1: A business buys $2,000 of equipment for cash. Which journal entry correctly records the transaction?
Debit Equipment $2,000; Credit Cash $2,000
Debit Cash $2,000; Credit Equipment $2,000
Debit Equipment $2,000; Credit Accounts Payable $2,000
Debit Equipment $2,000; Credit Owner's Capital $2,000
Question 2: A business pays $600 cash for rent relating to the current month. Which entry is correct?
Debit Rent Expense $600; Credit Cash $600
Debit Rent Expense $600; Credit Accounts Payable $600
Debit Cash $600; Credit Rent Expense $600
Debit Prepaid Rent $600; Credit Cash $600
Question 3: A business receives $1,500 cash from a customer for services performed today. Which account is wrongly credited in the entry Debit Cash $1,500; Credit Accounts Receivable $1,500?
Accounts Receivable
Cash
Service Revenue
Unearned Revenue
Question 4: Under a perpetual inventory system, a business buys $900 inventory on credit. Which entry is correct?
Debit Inventory $900; Credit Accounts Payable $900
Debit Accounts Payable $900; Credit Inventory $900
Debit Inventory $900; Credit Cash $900
Debit Purchases $900; Credit Accounts Payable $900
Question 5: An owner invests $5,000 cash in a sole proprietorship. The entry is Debit Cash $5,000; Credit Sales Revenue $5,000. What is the error?
Cash should be credited
Sales Revenue should be debited
Owner's Capital should be credited instead
Accounts Payable should be credited instead
Question 6: A business pays an existing $700 account payable in cash. Which account is incorrectly debited in Debit Utilities Expense $700; Credit Cash $700?
Cash
Accounts Receivable
Service Revenue
Utilities Expense
Question 7: A business receives $1,200 cash for services to be delivered next month. Which account is incorrectly credited in Debit Cash $1,200; Credit Service Revenue $1,200?
Service Revenue
Cash
Accounts Receivable
Owner's Capital
Question 8: A business earns $2,300 by providing services on account. Which entry is correct, replacing an erroneous cash receipt entry?
Debit Cash; Credit Service Revenue
Debit Accounts Receivable; Credit Service Revenue
Debit Service Revenue; Credit Accounts Receivable
Debit Accounts Payable; Credit Service Revenue
Question 9: A company buys a $4,000 machine by paying $1,000 cash and signing a $3,000 note. Which part is missing from Debit Equipment $4,000; Credit Cash $1,000?
Debit Notes Payable $3,000
Debit Cash $3,000
Credit Notes Payable $3,000
Credit Equipment $3,000
Question 10: A business collects $850 from a customer who owed money. The entry is Debit Cash $850; Credit Service Revenue $850. What is wrong?
Cash should be credited
Service Revenue should be debited
Accounts Payable should be credited
Accounts Receivable should be credited
Question 11: A company pays $1,200 for a one-year insurance policy starting today and records Debit Insurance Expense $1,200; Credit Cash $1,200. Under an initial asset-recognition policy, what is the error?
Prepaid Insurance should be debited instead
Cash should be debited instead
Insurance Revenue should be credited instead
Accounts Payable should be credited instead
Question 12: At month-end, $400 of wages are earned but unpaid. The entry is Debit Wages Expense $400; Credit Cash $400. What should replace Cash?
Wages Expense
Wages Payable
Accounts Receivable
Prepaid Wages
Question 13: A company records $300 monthly depreciation as Debit Accumulated Depreciation $300; Credit Depreciation Expense $300. What is the problem?
Both accounts should be debited
Cash should be credited instead
The debit and credit are reversed
Equipment should be debited instead
Question 14: A company receives a $10,000 bank loan. Its entry is Debit Cash $10,000; Credit Owner's Capital $10,000. What is the error?
Cash should be credited
Revenue should be credited
Interest Expense should be debited
Notes Payable should be credited
Question 15: A company earns $500 of previously unearned revenue. The entry is Debit Cash $500; Credit Service Revenue $500. Which debit is needed instead?
Unearned Revenue
Accounts Receivable
Service Revenue
Prepaid Expense
Question 16: A sole proprietor withdraws $400 cash for personal use. The entry is Debit Salary Expense $400; Credit Cash $400. Which debit is appropriate?
Owner's Capital contribution
Owner's Drawings
Accounts Payable
Service Revenue
Question 17: A retailer sells goods for $1,000 cash; the inventory cost is $600. Under a perpetual inventory system, only Debit Cash $1,000; Credit Sales Revenue $1,000 was recorded. What is missing?
Debit Inventory $600; Credit Cost of Goods Sold $600
Debit Cash $600; Credit Inventory $600
Debit Cost of Goods Sold $600; Credit Inventory $600
Debit Sales Revenue $600; Credit Inventory $600
Question 18: A company buys $700 supplies on credit. It records Debit Supplies $700; Credit Cash $700. Which credit is required?
Supplies Expense
Accounts Receivable
Service Revenue
Accounts Payable
Question 19: A company pays a $250 dividend in cash. It records Debit Utilities Expense $250; Credit Cash $250. What is wrong?
Dividends (or Retained Earnings) should be debited
Cash should be debited
Accounts Payable should be credited
Dividend Revenue should be credited
Question 20: A business receives a $2,000 invoice for repairs completed this month, payable next month. It records Debit Repairs Expense $2,000; Credit Cash $2,000. What should be credited?
Repairs Revenue
Accounts Payable
Prepaid Repairs
Accounts Receivable
Question 21: A business buys $2,100 of equipment for cash. Which journal entry correctly records the transaction?
Debit Equipment $2,100; Credit Cash $2,100
Debit Cash $2,100; Credit Equipment $2,100
Debit Equipment $2,100; Credit Accounts Payable $2,100
Debit Equipment $2,100; Credit Owner's Capital $2,100
Question 22: A business pays $700 cash for rent relating to the current month. Which entry is correct?
Debit Rent Expense $700; Credit Cash $700
Debit Rent Expense $700; Credit Accounts Payable $700
Debit Cash $700; Credit Rent Expense $700
Debit Prepaid Rent $700; Credit Cash $700
Question 23: A business receives $1,600 cash from a customer for services performed today. Which account is wrongly credited in the entry Debit Cash $1,600; Credit Accounts Receivable $1,600?
Accounts Receivable
Cash
Service Revenue
Unearned Revenue
Question 24: Under a perpetual inventory system, a business buys $1,000 inventory on credit. Which entry is correct?
Debit Inventory $1,000; Credit Accounts Payable $1,000
Debit Accounts Payable $1,000; Credit Inventory $1,000
Debit Inventory $1,000; Credit Cash $1,000
Debit Purchases $1,000; Credit Accounts Payable $1,000
Question 25: An owner invests $5,100 cash in a sole proprietorship. The entry is Debit Cash $5,100; Credit Sales Revenue $5,100. What is the error?
Cash should be credited
Sales Revenue should be debited
Owner's Capital should be credited instead
Accounts Payable should be credited instead
Question 26: A business pays an existing $800 account payable in cash. Which account is incorrectly debited in Debit Utilities Expense $800; Credit Cash $800?
Cash
Accounts Receivable
Service Revenue
Utilities Expense
Question 27: A business receives $1,300 cash for services to be delivered next month. Which account is incorrectly credited in Debit Cash $1,300; Credit Service Revenue $1,300?
Service Revenue
Cash
Accounts Receivable
Owner's Capital
Question 28: A business earns $2,400 by providing services on account. Which entry is correct, replacing an erroneous cash receipt entry?
Debit Cash; Credit Service Revenue
Debit Accounts Receivable; Credit Service Revenue
Debit Service Revenue; Credit Accounts Receivable
Debit Accounts Payable; Credit Service Revenue
Question 29: A company buys a $4,100 machine by paying $1,100 cash and signing a $3,100 note. Which part is missing from Debit Equipment $4,100; Credit Cash $1,100?
Debit Notes Payable $3,100
Debit Cash $3,100
Credit Notes Payable $3,100
Credit Equipment $3,100
Question 30: A business collects $950 from a customer who owed money. The entry is Debit Cash $950; Credit Service Revenue $950. What is wrong?
Cash should be credited
Service Revenue should be debited
Accounts Payable should be credited
Accounts Receivable should be credited
Question 31: A company pays $1,300 for a one-year insurance policy starting today and records Debit Insurance Expense $1,300; Credit Cash $1,300. Under an initial asset-recognition policy, what is the error?
Prepaid Insurance should be debited instead
Cash should be debited instead
Insurance Revenue should be credited instead
Accounts Payable should be credited instead
Question 32: At month-end, $500 of wages are earned but unpaid. The entry is Debit Wages Expense $500; Credit Cash $500. What should replace Cash?
Wages Expense
Wages Payable
Accounts Receivable
Prepaid Wages
Question 33: A company records $400 monthly depreciation as Debit Accumulated Depreciation $400; Credit Depreciation Expense $400. What is the problem?
Both accounts should be debited
Cash should be credited instead
The debit and credit are reversed
Equipment should be debited instead
Question 34: A company receives a $10,100 bank loan. Its entry is Debit Cash $10,100; Credit Owner's Capital $10,100. What is the error?
Cash should be credited
Revenue should be credited
Interest Expense should be debited
Notes Payable should be credited
Question 35: A company earns $600 of previously unearned revenue. The entry is Debit Cash $600; Credit Service Revenue $600. Which debit is needed instead?
Unearned Revenue
Accounts Receivable
Service Revenue
Prepaid Expense
Question 36: A sole proprietor withdraws $500 cash for personal use. The entry is Debit Salary Expense $500; Credit Cash $500. Which debit is appropriate?
Owner's Capital contribution
Owner's Drawings
Accounts Payable
Service Revenue
Question 37: A retailer sells goods for $1,100 cash; the inventory cost is $700. Under a perpetual inventory system, only Debit Cash $1,100; Credit Sales Revenue $1,100 was recorded. What is missing?
Debit Inventory $700; Credit Cost of Goods Sold $700
Debit Cash $700; Credit Inventory $700
Debit Cost of Goods Sold $700; Credit Inventory $700
Debit Sales Revenue $700; Credit Inventory $700
Question 38: A company buys $800 supplies on credit. It records Debit Supplies $800; Credit Cash $800. Which credit is required?
Supplies Expense
Accounts Receivable
Service Revenue
Accounts Payable
Question 39: A company pays a $350 dividend in cash. It records Debit Utilities Expense $350; Credit Cash $350. What is wrong?
Dividends (or Retained Earnings) should be debited
Cash should be debited
Accounts Payable should be credited
Dividend Revenue should be credited
Question 40: A business receives a $2,100 invoice for repairs completed this month, payable next month. It records Debit Repairs Expense $2,100; Credit Cash $2,100. What should be credited?
Repairs Revenue
Accounts Payable
Prepaid Repairs
Accounts Receivable
Question 41: A business buys $2,200 of equipment for cash. Which journal entry correctly records the transaction?
Debit Equipment $2,200; Credit Cash $2,200
Debit Cash $2,200; Credit Equipment $2,200
Debit Equipment $2,200; Credit Accounts Payable $2,200
Debit Equipment $2,200; Credit Owner's Capital $2,200
Question 42: A business pays $800 cash for rent relating to the current month. Which entry is correct?
Debit Rent Expense $800; Credit Cash $800
Debit Rent Expense $800; Credit Accounts Payable $800
Debit Cash $800; Credit Rent Expense $800
Debit Prepaid Rent $800; Credit Cash $800
Question 43: A business receives $1,700 cash from a customer for services performed today. Which account is wrongly credited in the entry Debit Cash $1,700; Credit Accounts Receivable $1,700?
Accounts Receivable
Cash
Service Revenue
Unearned Revenue
Question 44: Under a perpetual inventory system, a business buys $1,100 inventory on credit. Which entry is correct?
Debit Inventory $1,100; Credit Accounts Payable $1,100
Debit Accounts Payable $1,100; Credit Inventory $1,100
Debit Inventory $1,100; Credit Cash $1,100
Debit Purchases $1,100; Credit Accounts Payable $1,100
Question 45: An owner invests $5,200 cash in a sole proprietorship. The entry is Debit Cash $5,200; Credit Sales Revenue $5,200. What is the error?
Cash should be credited
Sales Revenue should be debited
Owner's Capital should be credited instead
Accounts Payable should be credited instead
Question 46: A business pays an existing $900 account payable in cash. Which account is incorrectly debited in Debit Utilities Expense $900; Credit Cash $900?
Cash
Accounts Receivable
Service Revenue
Utilities Expense
Question 47: A business receives $1,400 cash for services to be delivered next month. Which account is incorrectly credited in Debit Cash $1,400; Credit Service Revenue $1,400?
Service Revenue
Cash
Accounts Receivable
Owner's Capital
Question 48: A business earns $2,500 by providing services on account. Which entry is correct, replacing an erroneous cash receipt entry?
Debit Cash; Credit Service Revenue
Debit Accounts Receivable; Credit Service Revenue
Debit Service Revenue; Credit Accounts Receivable
Debit Accounts Payable; Credit Service Revenue
Question 49: A company buys a $4,200 machine by paying $1,200 cash and signing a $3,200 note. Which part is missing from Debit Equipment $4,200; Credit Cash $1,200?
Debit Notes Payable $3,200
Debit Cash $3,200
Credit Notes Payable $3,200
Credit Equipment $3,200
Question 50: A business collects $1,050 from a customer who owed money. The entry is Debit Cash $1,050; Credit Service Revenue $1,050. What is wrong?
Cash should be credited
Service Revenue should be debited
Accounts Payable should be credited
Accounts Receivable should be credited
Question 51: A company pays $1,400 for a one-year insurance policy starting today and records Debit Insurance Expense $1,400; Credit Cash $1,400. Under an initial asset-recognition policy, what is the error?
Prepaid Insurance should be debited instead
Cash should be debited instead
Insurance Revenue should be credited instead
Accounts Payable should be credited instead
Question 52: At month-end, $600 of wages are earned but unpaid. The entry is Debit Wages Expense $600; Credit Cash $600. What should replace Cash?
Wages Expense
Wages Payable
Accounts Receivable
Prepaid Wages
Question 53: A company records $500 monthly depreciation as Debit Accumulated Depreciation $500; Credit Depreciation Expense $500. What is the problem?
Both accounts should be debited
Cash should be credited instead
The debit and credit are reversed
Equipment should be debited instead
Question 54: A company receives a $10,200 bank loan. Its entry is Debit Cash $10,200; Credit Owner's Capital $10,200. What is the error?
Cash should be credited
Revenue should be credited
Interest Expense should be debited
Notes Payable should be credited
Question 55: A company earns $700 of previously unearned revenue. The entry is Debit Cash $700; Credit Service Revenue $700. Which debit is needed instead?
Unearned Revenue
Accounts Receivable
Service Revenue
Prepaid Expense
Question 56: A sole proprietor withdraws $600 cash for personal use. The entry is Debit Salary Expense $600; Credit Cash $600. Which debit is appropriate?
Owner's Capital contribution
Owner's Drawings
Accounts Payable
Service Revenue
Question 57: A retailer sells goods for $1,200 cash; the inventory cost is $800. Under a perpetual inventory system, only Debit Cash $1,200; Credit Sales Revenue $1,200 was recorded. What is missing?
Debit Inventory $800; Credit Cost of Goods Sold $800
Debit Cash $800; Credit Inventory $800
Debit Cost of Goods Sold $800; Credit Inventory $800
Debit Sales Revenue $800; Credit Inventory $800
Question 58: A company buys $900 supplies on credit. It records Debit Supplies $900; Credit Cash $900. Which credit is required?
Supplies Expense
Accounts Receivable
Service Revenue
Accounts Payable
Question 59: A company pays a $450 dividend in cash. It records Debit Utilities Expense $450; Credit Cash $450. What is wrong?
Dividends (or Retained Earnings) should be debited
Cash should be debited
Accounts Payable should be credited
Dividend Revenue should be credited
Question 60: A business receives a $2,200 invoice for repairs completed this month, payable next month. It records Debit Repairs Expense $2,200; Credit Cash $2,200. What should be credited?
Repairs Revenue
Accounts Payable
Prepaid Repairs
Accounts Receivable
Question 61: A business buys $2,300 of equipment for cash. Which journal entry correctly records the transaction?
Debit Equipment $2,300; Credit Cash $2,300
Debit Cash $2,300; Credit Equipment $2,300
Debit Equipment $2,300; Credit Accounts Payable $2,300
Debit Equipment $2,300; Credit Owner's Capital $2,300
Question 62: A business pays $900 cash for rent relating to the current month. Which entry is correct?
Debit Rent Expense $900; Credit Cash $900
Debit Rent Expense $900; Credit Accounts Payable $900
Debit Cash $900; Credit Rent Expense $900
Debit Prepaid Rent $900; Credit Cash $900
Question 63: A business receives $1,800 cash from a customer for services performed today. Which account is wrongly credited in the entry Debit Cash $1,800; Credit Accounts Receivable $1,800?
Accounts Receivable
Cash
Service Revenue
Unearned Revenue
Question 64: Under a perpetual inventory system, a business buys $1,200 inventory on credit. Which entry is correct?
Debit Inventory $1,200; Credit Accounts Payable $1,200
Debit Accounts Payable $1,200; Credit Inventory $1,200
Debit Inventory $1,200; Credit Cash $1,200
Debit Purchases $1,200; Credit Accounts Payable $1,200
Question 65: An owner invests $5,300 cash in a sole proprietorship. The entry is Debit Cash $5,300; Credit Sales Revenue $5,300. What is the error?
Cash should be credited
Sales Revenue should be debited
Owner's Capital should be credited instead
Accounts Payable should be credited instead
Question 66: A business pays an existing $1,000 account payable in cash. Which account is incorrectly debited in Debit Utilities Expense $1,000; Credit Cash $1,000?
Cash
Accounts Receivable
Service Revenue
Utilities Expense
Question 67: A business receives $1,500 cash for services to be delivered next month. Which account is incorrectly credited in Debit Cash $1,500; Credit Service Revenue $1,500?
Service Revenue
Cash
Accounts Receivable
Owner's Capital
Question 68: A business earns $2,600 by providing services on account. Which entry is correct, replacing an erroneous cash receipt entry?
Debit Cash; Credit Service Revenue
Debit Accounts Receivable; Credit Service Revenue
Debit Service Revenue; Credit Accounts Receivable
Debit Accounts Payable; Credit Service Revenue
Question 69: A company buys a $4,300 machine by paying $1,300 cash and signing a $3,300 note. Which part is missing from Debit Equipment $4,300; Credit Cash $1,300?
Debit Notes Payable $3,300
Debit Cash $3,300
Credit Notes Payable $3,300
Credit Equipment $3,300
Question 70: A business collects $1,150 from a customer who owed money. The entry is Debit Cash $1,150; Credit Service Revenue $1,150. What is wrong?
Cash should be credited
Service Revenue should be debited
Accounts Payable should be credited
Accounts Receivable should be credited
Question 71: A company pays $1,500 for a one-year insurance policy starting today and records Debit Insurance Expense $1,500; Credit Cash $1,500. Under an initial asset-recognition policy, what is the error?
Prepaid Insurance should be debited instead
Cash should be debited instead
Insurance Revenue should be credited instead
Accounts Payable should be credited instead
Question 72: At month-end, $700 of wages are earned but unpaid. The entry is Debit Wages Expense $700; Credit Cash $700. What should replace Cash?
Wages Expense
Wages Payable
Accounts Receivable
Prepaid Wages
Question 73: A company records $600 monthly depreciation as Debit Accumulated Depreciation $600; Credit Depreciation Expense $600. What is the problem?
Both accounts should be debited
Cash should be credited instead
The debit and credit are reversed
Equipment should be debited instead
Question 74: A company receives a $10,300 bank loan. Its entry is Debit Cash $10,300; Credit Owner's Capital $10,300. What is the error?
Cash should be credited
Revenue should be credited
Interest Expense should be debited
Notes Payable should be credited
Question 75: A company earns $800 of previously unearned revenue. The entry is Debit Cash $800; Credit Service Revenue $800. Which debit is needed instead?
Unearned Revenue
Accounts Receivable
Service Revenue
Prepaid Expense
Question 76: A sole proprietor withdraws $700 cash for personal use. The entry is Debit Salary Expense $700; Credit Cash $700. Which debit is appropriate?
Owner's Capital contribution
Owner's Drawings
Accounts Payable
Service Revenue
Question 77: A retailer sells goods for $1,300 cash; the inventory cost is $900. Under a perpetual inventory system, only Debit Cash $1,300; Credit Sales Revenue $1,300 was recorded. What is missing?
Debit Inventory $900; Credit Cost of Goods Sold $900
Debit Cash $900; Credit Inventory $900
Debit Cost of Goods Sold $900; Credit Inventory $900
Debit Sales Revenue $900; Credit Inventory $900
Question 78: A company buys $1,000 supplies on credit. It records Debit Supplies $1,000; Credit Cash $1,000. Which credit is required?
Supplies Expense
Accounts Receivable
Service Revenue
Accounts Payable
Question 79: A company pays a $550 dividend in cash. It records Debit Utilities Expense $550; Credit Cash $550. What is wrong?
Dividends (or Retained Earnings) should be debited
Cash should be debited
Accounts Payable should be credited
Dividend Revenue should be credited
Question 80: A business receives a $2,300 invoice for repairs completed this month, payable next month. It records Debit Repairs Expense $2,300; Credit Cash $2,300. What should be credited?
Repairs Revenue
Accounts Payable
Prepaid Repairs
Accounts Receivable