Complete the following by circling the best answer.

1.  The accounts in a general ledger are best arranged

1. in alphabetical order
2. according to the frequency with which each account is used
3. according to the order in which the headings of the columns in the cash journal are arranged
4. according to the order in which they are used in preparing financial statements

10.  If the drawer of a check makes an error in writing the amount, of the check, he should

1. erase the error and insert the correct, amount
2. cross out the error and insert the correct amount
3. destroy the check and prepare another one
4. write the correct amount directly above the incorrect one

15.  An account will normally have a (debit, credit) balance if increases are entered in the accounts as debits. Likewise, the normal balance of an account will be a (debit, credit) balance if increases are entered as credits.

22. To record merchandize purchased for the month, the Journal entry should be

1.  CR. Purchases and DR. A/P
2.  DR. A/P and CR. Purchase
3.  DR. A/R and CR. A/P
4.  DR. A/R and CR. Sales
5.  DR. Purchases and CR A/P

The questions above are taken directly from the Bookkeeper Quiz.  There are an additional 92 responses to be scored….all important to determining if someone is a truly qualified bookkeeper.

Purchase Bookkeeper Quiz