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Bookkeeping Tests 

Free bookkeeping tests and quizzes - test your knowledge on all things related to double-entry bookkeeping such as source documents, debits and credits, journals and ledgers, chart of accounts and the accounting equation

These tests are made up of about 9, 10 or more quiz-type questions.

You will find it helpful to read up on each topic by clicking on the graphic links to the relevant pages of our website. 

These tests/quizzes can also be found at the bottom of each of those pages so you can first study the information provided and complete the quizzes immediately online whilst you are there to help you retain what you have just read. 

Alternatively, print off the pdf version of the accounting quiz of your choice below.

The first page has the questions, and the second page has the answers.

Bookkeeping Tests

1. Accounting Source Documents Bookkeeping Test

Source Documents questions:

  Here is a sampling of the questions:-

  1. What is a source document?
  2. When are credit notes issued?
  3. Who gets the document?
  4. Are there many different types of documents?
  5. What is common about source documents?
  6. A document issued when a sale is made is called what?
  7. What should be done with source documents when no longer current?
  8. What are accounting source documents commonly called?
  9. Can bills only be paid by internet banking?

read the topic:

Read up on accounting source documents to be able to answer the questions.

Go to Topic Page: Source Documents

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2. Debits and Credits Bookkeeping Test

Debits and Credits Questions:

  Here are some of the questions:-

  1. What is the minimum times a transaction is entered to the ledgers?
  2. Which sides of the T shape journal do the debits and credits go on?
  3. What is increased and decreased by the debits and credits?
  4. A business buys stationery using their bank card. The two ledger accounts are Stationery Account and Bank Account. Which account is debited and which account is credited? 
  5. A business makes a sale and deposits the payment to the bank. The two ledger accounts are Income Account and Bank Account. Which account is debited and which account is credited?
  6. What helps keep the books in balance?
  7. What equation do the debits and credits fall in line with?
  8. Can a credit entry be split into more than one debit entry?

Read the topic:

Go and read about Debits and Credits to answer these questions.

Go to topic page: Debits and Credits

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3. Bookkeeping Journals Bookkeeping Test

Journals Questions:

  Here is a list of questions found on this test:-

  1. What are bookkeeping journals?
  2. What are daybooks also known as?
  3. What is the purpose of bookkeeping journals?
  4. Is there only one type of journal?
  5. What is the process of transferring information from the journals to the ledgers called?
  6. What is the name of the main journal of a business?
  7. Where does the information in the bookkeeping journals come from?
  8. List the names of the special journals.
  9. Which side do debits go on?

Read the Topic:

Go and read about Journals to answer these questions.

Go to Topic Page: Journals

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Download the free bookkeeping test for these Journals

4. Bookkeeping Ledgers Bookkeeping Test

Ledgers Questions:

 Here is a list of most questions:-

  1. List the three main ledgers used in double entry bookkeeping.
  2. What does each page of the general ledger represent?
  3. Where is the information in the general ledger posted from?
  4. Does one ledger page show both the debit and credit sides of a single business transaction?
  5. What are accounts receivable ledgers and accounts payable ledgers classified as?
  6. What standard format is a ledger in?
  7. Which side of any ledger do credits go on?
  8. Name two things a ledger is good for.
  9. What is another name for the general ledger?

Read the ledgers topic:

Go to Topic Page: Ledgers

download free test on ledgers:

5. Accounting Equation Test

questions on the accounting equation:

  Here is a list of questions on this test:-

  1. True or False : the accounting equation is a mathematical principle?
  2. What is based on the accounting equation?
  3. What is the accounting equation?
  4. From this list, tick the ones that are assets:-
    - Cash, Office equipment, Loans, Subscriptions, Machinery, Vehicles, Overheads, Accounts, Receivable
  5. What are the accounts found under assets, liabilities and equity known as?
  6. From this list, tick the ones that are liabilities:-
    - Bank loans, Building, Funds borrowed from a finance institution, Income, Accounts payable, Sales
  7. What are the accounts found under income and expenses known as?
  8. What accounting report are assets, liabilities and equity found on?
  9. What does the balance sheet indicate about the business?

read the equation topic:

Go to Topic Page: Accounting Equation

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