Practice Dual Aspect Concept (6.2.5) - Accounting Concepts - ICSE 11 Accountancy
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Dual Aspect Concept

Practice - Dual Aspect Concept

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Practice Questions

Test your understanding with targeted questions

Question 1 Easy

What is the dual aspect concept?

💡 Hint: Think about how transactions are recorded in accounting.

Question 2 Easy

Give an example of a transaction that demonstrates the dual aspect concept.

💡 Hint: Consider what accounts are involved in purchasing goods.

4 more questions available

Interactive Quizzes

Quick quizzes to reinforce your learning

Question 1

What does the dual aspect concept ensure?

All transactions are recorded in one account.
Every transaction is recorded in at least two accounts.
Transactions can be ignored if they lack monetary value.

💡 Hint: Think of the phrase 'Dual Aspect' relating to both sides.

Question 2

True or False: The accounting equation can be unbalanced if the dual aspect concept is ignored.

True
False

💡 Hint: Consider what happens when a transaction isn't recorded in two places.

1 more question available

Challenge Problems

Push your limits with advanced challenges

Challenge 1 Hard

A furniture store sells a sofa for $500 on credit. Write the journal entries and explain how they reflect the dual aspect concept.

💡 Hint: Think about what accounts change when the sale is made on credit.

Challenge 2 Hard

A bakery takes out a loan of $10,000 and uses this money to buy new baking equipment. Describe the journal entries and how they maintain the dual aspect.

💡 Hint: Identify the accounts impacted and how they balance each other out.

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