DEBTORS - TEST
NAME: __________________________________ GRADE: ________ DATE: _________
11
12
15
Across
3 Debtor returns goods:
DR Debtors
___________ and CR
Debtors Control
7 When a Debtor returns
goods, an original
________ note is issued
11 The three columns in the
Debtors Journal are
Debit, Credit and
____________
12 The Debtors Ledger
does NOT form part of
the ________ Entry
System
13 The Debtors List =
__________ of the
Control Account in the
General Ledger
15 The source document
that proves a credit sale
is a duplicate credit
___________
16 The Debtors
_____________
contains a personal
account for each debtor
3 4
5 6
7 8 9
10
13 14
16
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Down
1 The Debtors Allowance 8 Credit Sales are
account is found in the recorded in this Journal.
_________ Section of
the General Ledger 9 The Debtors Ledger has
_________ columns
2 When a Debtor returns
goods, the value is 10 Credit Sale: DR Debtors
recorded in the Control and CR
_________ (Journal) ___________
3 A Debtor is a Current 14 A debtor ________ the
______________ company money.
4 Another word for Cost of
Sales
5 When a Debtor makes a
payment, this
transaction is recorded
in the ________
6 What is the overall effect
on the Accounting
Equation when a credit
sale has been made?
 DEBTORS - TEST
MEMO

1
N
O
M
2
D I
3
A L L O W A N 4C E
S J A P
5 6
C S N L
7 8 9
C R E D I T
J T J L H
10
S R
11
B A L A N C E
12 13
D O U B L E D E B T 14O R S
15
I N V O I C E W
16
S L E D G E R
S

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