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Debits and Credits Quiz with Answers

Practice accurate debit and credit entries with explanations.

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Choose a focused 5-question round or try 10 mixed questions from all levels. You can repeat the quiz and improve your personal best.

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How to use the Debits & Credits Quiz

Start an Easy, Intermediate, Advanced or Mixed round. Select one of four answers, check it, and read the full explanation before continuing. Each focused round has five questions; a mixed round has ten. Review missed questions at the end, then try another round.

Use our Cash Flow Calculator for extra practice. Your best score stays only in this browser.

Frequently asked questions

Is this quiz free?

Yes. Every round is free, with answers, explanations and no registration requirement.

Can I choose the difficulty?

Choose Easy, Intermediate or Advanced for a focused five-question round, or Mixed for ten questions from all levels. Try again to improve your personal best.

More practice and calculators

Continue with Accounting Quiz · Accounting Games or browse all learning quizzes. Check your calculations with the Cash Flow Calculator.

Learn Debits & Credits Quiz topics before you start

Understanding debit and credit

Debit means a left-side entry and credit means a right-side entry in a T-account. They do not simply mean positive or negative. An increase in an asset or expense is normally recorded as a debit; an increase in a liability, equity or revenue is normally recorded as a credit. Every journal entry must have equal total debit and credit amounts.

Recording everyday business transactions

Buying equipment with cash increases Equipment and decreases Cash: debit Equipment, credit Cash. When a customer purchases services on credit, debit Accounts Receivable and credit Service Revenue. Paying an existing supplier liability decreases Accounts Payable with a debit and reduces Cash with a credit. Ask which accounts change and whether each increase or decrease before choosing a side.

Adjustments and trial-balance checks

If $800 of wages has been earned by staff but is unpaid, debit Wages Expense and credit Wages Payable. If $100 of prepaid insurance has been consumed, debit Insurance Expense and credit Prepaid Insurance. A trial balance compares debit and credit totals, but equality alone does not prove that each account has been selected correctly. The quiz contains real examples to make this distinction clear.

Take the Debits & Credits Quiz above, then explore the Cash Flow Calculator to verify your own examples. Find other free skill checks in the quiz directory.