Journal Entry Practice Quiz

Journal Entry Practice Questions

Here are 5 True or False questions on Journal Entries. How many can you get right?

  1. A Journal Entry is a record of a Financial Transaction.

    a) True

    b) False

  2. Every Journal Entry contains exactly one Debit and one Credit.

    a) True

    b) False

  3. In a Journal Entry, Total Debits must equal Total Credits.

    a) True

    b) False

  4. Journal Entries are posted directly into Financial Statements.

    a) True

    b) False

  5. A Compound Journal Entry involves more than two accounts.

    a) True

    b) False

Scroll down to see the answers.

Journal Entry Practice Question Video

You can also take the test in this video:

Journal Entry Practice Answers

Here are the answers:

  1. a) True. A Journal Entry is a record of a Financial Transaction.

  2. b) False. A Journal Entry can contain more than one Debit and one Credit. It all depends on the complexity of the transaction. The sole requirement is that Total Debits equal Total Credits.

  3. a) True. In Double-Entry Accounting, every transaction must be balanced. This means Total Debits must equal Total Credits across all Journal Entries.

  4. b) False. Journal Entries are posted to the General Ledger. This is a central database that contains a complete record of Accounts and Journal Entries. Data from the General Ledger is periodically summarized and used to create Financial Statements.

  5. a) True. A Compound Journal Entry affects more than two accounts.

How did you go? Share your score in the comments.

Journal Entry Question Pack

I've put together a question pack covering Journal Entries. It contains 20 practice questions and answers. You can download it here if you want to test yourself.

Journal Entry Question Pack 1
$3.99

This digital product is a .zip file consisting of 20 Journal Entry practice questions along with the corresponding answers.

Contents:

  • Journal Entry Question Pack 1.pdf (2 Pages)

  • Journal Entry Answer Pack 1.pdf (5 Pages)

Our digital products are copyright © Accounting Stuff Pty Ltd. They are for personal use by the original purchaser only. We do not allow our digital products to be reproduced or distributed elsewhere.

Feel free to print, annotate and add them to your notes.

All prices are in USD.

Journal Entry Cheat Sheet

My Journal Entry Cheat Sheet is available for download here. It’ll give you a summary of all the key information that you need to know.

Journal Entries Cheat Sheet
$3.99

Build your understanding of Journal Entries with this clear, beginner-friendly cheat sheet. This one-page visual guide brings the key concepts together in one convenient reference that you can view on screen, print, annotate or add to your study notes.

It also summarizes the key information from my Journal Entries video, making it ideal for reviewing the topic after watching.

What's Included

  • One-page Journal Entries Cheat Sheet

  • Clear definitions, examples and visual explanations

  • PDF for on-screen viewing or printing

  • Instant access via email after purchase

Topics Covered

  • What a Journal Entry is and how it records a transaction

  • The key components of a Journal Entry

  • How Debits and Credits follow Double-Entry Accounting

  • The difference between Simple and Compound Journal Entries

  • How Journal Entries flow into the General Ledger and Financial Statements

Please Note

This is a digital product. No physical item will be shipped. The PDF is not interactive, editable or fillable.

For personal use by the original purchaser only. The file may not be shared, copied, resold or distributed.

Copyright © 2026 Accounting Stuff Pty Ltd.

All prices are in USD.

James HearleComment