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Drawings are found on which side of the trial balance?
Debit Side
Assets are found on which side of the trial balance?
Debit side
Errors can still be found in a trial balanced even though the debit and credit sides have balance off. Is this True or False
True
Where is discount allowed and discount received recorded in the trial balance?
Discount allowed - Debit side and discount received -credit side
Carriage inwards and outwards is recorded on which side of the trial balance?
Debit Side
What statement test accuracy of your double entry records?
Trial Balance
What are the headings for a Trial Balance?
Owner/Company details, Account Details, Debit and Credit Columns
Bought machinery paying by cheque and some in cash. What is the double entry?
Dr Machinery, Cr Cash and Bank accounts seperately
The owner took out 300 in cash for personal use. What is the double entry?
Dr drawings, Cr cash
A customer returned some chairs that was sold by Chairs R Us ltd, what are the accounts?
Return Inwards and Chairs R Us ltd
We returned some light bulbs because some were not lighting properly to Boodoo's Electrical LTD. What are the accounts?
Return Outwards, Boodoos Ltd
Randall received $1,000 rent in cash from a building what are the two transactions?
rent received and cash
We paid our telephone bill paying $300 in cash what are the two transactions?
telephone expense and cash
Rishi started his business with $20,000 in the bank what are the two transactions?
Capital and Bank
Bought a motor van for $1,000 cash what are the two transactions?
Motor Van and Cash
when decreasing a liability we debit or credit?
debit
When increasing a liability we credit or debit?
credit
Give three examples of an expense
rent, motor, insurance, wages, depreciation
What are 3 examples of an asset?
cash, inventory, debtors, cars, buildings
Capital is Debited or Credited?
Credited
A payable or money owing is classed as an expense or a liability?
liability
Revenues have a normal debit or credit balance?
Credit
Expenses have a normal debit or credit balance?
Debit
Assets are debited or credited when decreasing?
Credited
Assets are debited or credited when increasing?
Debited


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