Quiz 54: Accounting Journal and Ledger Quiz

Test your knowledge of double entry bookkeeping with our accounting journal and ledger quiz.

Not Ready for the Quiz?

If you need a refresher course on the use of accounting journal and ledgers, take a look at our subsidiary ledgers tutorial and our basics of bookkeeping tutorials.

Start the Accounting Journal and Ledger Quiz

For each question click on an answer to reveal whether its Right! or Wrong.

 

1. Which book of prime entry is a supplier invoice recorded in?
Wrong
Right!
Wrong
2. In which journal is an on account customer invoice recorded in?
Right!
Wrong
Wrong
3. Where is the debit entry for the total of the sales journal posted to?
Wrong
Right!
Wrong
4. Which subsidiary ledger has the personal accounts of customers?
Wrong
Wrong
Right!
5. Which subsidiary ledger contains the personal accounts of suppliers?
Wrong
Wrong
Right!
6. The total of the cash disbursements journal is posted to which side of the accounts payable account?
Right!
Wrong
Wrong
7. Discounts received are posted to which book of prime entry?
Wrong
Right!
Wrong
8. Discounts allowed are posted to which book of prime entry?
Right!
Wrong
Wrong
9. The total of the payroll journal is posted to the debit of which account in the general ledger?
Right!
Wrong
Wrong
10. Adjusting entries are posted into which book of prime entry?
Wrong
Wrong
Right!

 

 

 

 

Try Another Double Entry Bookkeeping Quiz

This accounting journal and ledger quiz is one of many of our online quizzes which are used to test your knowledge of double entry bookkeeping, discover another at the links below.

Last modified January 24th, 2017 by Michael Brown

About the Author

Chartered accountant Michael Brown is the founder and CEO of Double Entry Bookkeeping. He has worked as an accountant and consultant for more than 25 years in all types of industries. He has been the CFO or controller of both small and medium sized companies and has run small businesses of his own. He has been a manager and an auditor with Deloitte, a big 4 accountancy firm, and holds a BSc from Loughborough University.

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