Quiz 54: Accounting Journal and Ledger Quiz

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

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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.

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1. Which book of prime entry is a supplier invoice recorded in?

2. In which journal is an on account customer invoice recorded in?

3. Where is the debit entry for the total of the sales journal posted to?

4. Which subsidiary ledger has the personal accounts of customers?

5. Which subsidiary ledger contains the personal accounts of suppliers?

6. The total of the cash disbursements journal is posted to which side of the accounts payable account?

7. Discounts received are posted to which book of prime entry?

8. Discounts allowed are posted to which book of prime entry?

9. The total of the payroll journal is posted to the debit of which account in the general ledger?

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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.

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 and has built financial models for 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 degree from Loughborough University.

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