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Ledger

The normal balance of asset account is…………?

A. Credit balance
B. Debit balance
C. Cash balance
D. Neither debit nor credit balance

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The normal balance of liability account is…………?

A. Debit balance
B. Credit balance
C. Cash balance
D. Neither debit nor credit balance

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Which of the following statements is incorrect regarding capital account?

A. Debit increases the capital account balance
B. Credit increases the capital account balance
C. Fresh capital increases the capital account balance
D. Net income increases the capital account balance

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Which of the following is the normal balance of a rent expense account?

A. Credit balance
B. Cash balance
C. Overdraft
D. Debit balance

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Revenue and expense accounts are referred as…………..?

A. Nominal accounts
B. Real account
C. Cash accounts
D. Banks account

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The real accounts are accounts of Assets, liabilities and ………..?

A. Expenses
B. Revenues
C. Capital
D. Drawing

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Building account is classified as ……… account?

A. Nominal
B. Real
C. Cash
D. Capital

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……….. helps business to classify transactions according to their nature?

A. General journal
B. Real accounts
C. Ledger accounts
D. Cash accounts

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Which of the following is a real account?

A. Office equipment
B. Rent expenses
C. Rent income
D. Insurance expense

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Which of the following accounts are closed at the end of an accounting period?

A. Nominal accounts
B. Balance sheet accounts
C. Real accounts
D. None of them

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