Quiz 58: Books of Prime Entry Quiz

Test your knowledge of double entry bookkeeping with our books of prime entry quiz.

Books of prime entry are used in bookkeeping to record and summarize details of accounting source documents. By recording details of specific types of transaction (such as credit sales or credit purchases) in one book or journal, a summary posting can be made to the accounting ledgers.

If you need a refresher course on this topic take a look at our special journals tutorial or our bookkeeping basics tutorials for further information.

Start the Books of Prime Entry Quiz

It is important to be able to identify which book of prime entry is used to record and summarize a particular type of accounting transaction. Test you knowledge by clicking on an answer to reveal whether its Right! or Wrong

Identify which book of prime entry is used for the transactions which follow.

1. A payment is made to a supplier for goods supplied?
Wrong
Right!
2. A customer invoice is issued for the sale of goods?
Right!
Wrong
3. A cash payment is made for postage stamps?
Right!
Wrong

 

4. An invoice is received from a supplier for goods and services supplied?
Right!
Wrong
5. A payment is made to a supplier?
Wrong
Right!
6. Goods are returned to a supplier?
Right!
Wrong
7. Cash is received from a customer?
Right!
Wrong
8. A customer returns goods to the business?
Wrong
Right!
9. A credit note is received from a supplier?
Right!
Wrong
10. A debit note is issued to a customer?
Right!
Wrong

Try Another Double Entry Bookkeeping Quiz

The books of prime entry quiz is one of many of our online quizzes which can be used to test your knowledge of double entry bookkeeping, discover another at the links below.

Last modified October 3rd, 2019 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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