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If you have difficulty answering the following questions, learn more about this topic by reading our Bookkeeping Explanation.

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Recommended Bookkeeping Practice

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Take our 300-question bookkeeping proficiency exam. Answers are included. Available only when you join AccountingCoach Pro.

1.	In a manual bookkeeping system, transactions are first recorded in a __________.

2.	A journal _________ includes the date, accounts, and amounts.

3.	In a manual bookkeeping system, each amount in a journal is posted to an _____________.

4.	A company's ___________ ledger contains all of the accounts such as Rent Expense, Supplies, and Interest Payable.

5.	An internal document that is prepared to prove that the total of all the debit balances is equal to the total of all the credit balances is a _________  ___________.

6.	Historically, the final step of the _______________'s responsibilities was to prepare a trial balance.

7.	Accounting _____________ has made the recording of transactions much more efficient.

8.	Accounting software has eliminated many of the math and recording ________ that were common with a manual system.

9.	Because at least two accounts are involved in every transaction, the bookkeeping system is referred to as _________ entry bookkeeping.

10.	A _________ entry is entered on the left side of an account.	debit	credit
11.	A _________ entry is entered on the right side of an account.	debit	credit
12.	A typical entry in the account Wages Expense will be a	debit	credit
13.	A typical entry in the account Sales will be a	debit	credit
14.	A debit will cause the balance in a liability account to	decrease	increase
15.	When a check is written, the company's Cash account should be	debited	credited
16.	When cash is received, the company's Cash account should be	debited	credited

17.	Invoices from vendors (suppliers) which are due in 30 days should be credited to Accounts ___________

18.	The __________ of accounts is a listing of the general ledger accounts in which amounts can be posted.

19.	The chart of accounts has two broad types of accounts: balance sheet accounts and __________  ______________ accounts.

20.	Historically, the financial statements have been prepared by an ______________.

You can learn more about the role of bookkeepers by visiting our Accounting Careers area.