Debit vs. Credit Master Quiz
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Quiz Questions & Answers
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Question 1: 1. Which side of the account does a debit entry go to?
Left
Right
Top
Bottom
Question 2: 2. Which side of the account does a credit entry go to?
Left
Right
Top
Bottom
Question 3: 3. Debits generally increase which type of accounts?
Liabilities
Assets
Revenues
Equity
Question 4: 4. Credits generally increase which type of accounts?
Assets
Liabilities
Expenses
Losses
Question 5: 5. Which entry increases expenses?
Debit
Credit
Both
Neither
Question 6: 6. Which entry increases revenues?
Debit
Credit
Both
Neither
Question 7: 7. Cash received from customers is recorded as:
Debit Cash, Credit Revenue
Debit Revenue, Credit Cash
Debit Liability, Credit Cash
Debit Expense, Credit Cash
Question 8: 8. Paying rent is recorded as:
Debit Rent Expense, Credit Cash
Debit Cash, Credit Rent Expense
Debit Liability, Credit Cash
Debit Revenue, Credit Cash
Question 9: 9. Which accounts normally carry debit balances?
Assets & Expenses
Liabilities & Equity
Revenues & Liabilities
Equity & Revenues
Question 10: 10. Which accounts normally carry credit balances?
Assets & Expenses
Liabilities & Equity
Cash & Inventory
Prepaid Expenses
Question 11: 11. Owner’s capital account increases with:
Debit
Credit
Both
Neither
Question 12: 12. Owner’s drawings (withdrawals) increase with:
Debit
Credit
Both
Neither
Question 13: 13. Buying supplies on credit is recorded as:
Debit Supplies, Credit Accounts Payable
Debit Accounts Payable, Credit Supplies
Debit Cash, Credit Supplies
Debit Supplies, Credit Cash
Question 14: 14. Which entry decreases assets?
Debit
Credit
Both
Neither
Question 15: 15. Which entry decreases liabilities?
Debit
Credit
Both
Neither
Question 16: Recording service revenue earned but not yet received is:
Debit Accounts Receivable, Credit Service Revenue
Debit Service Revenue, Credit Accounts Receivable
Debit Cash, Credit Service Revenue
Debit Expense, Credit Cash
Question 17: Which entry decreases expenses?
Debit
Credit
Both
Neither