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Journal Entries (Word Scramble)

Author:
Harold Averkamp, CPA, MBA

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1. The accrual of interest expense is recorded in the _________ journal.

GENERAL ERANLGE
GENERAL ERALENG

2. In a general journal entry, the amount to be ___________ is listed first.

DEBITED TIEBDDE
DEBITED DTEDEBI

3. In a general journal entry, the account to be _________ is indented.

CREDITED REDCDETI
CREDITED DDIRCEET

4. An accrual is one type of _________ entries.

ADJUSTING IUTDSANJG
ADJUSTING NSJGIDUAT

5. A category of adjusting entries.

DEFERRALS LEDFESRAR
DEFERRALS FRLERADSE

6. This type of entry occurs with income statement accounts.

CLOSING NGOCLSI
CLOSING SGLICNO

7. Adjusting entries are necessary for accrual accounting and to achieve the ___________ principle.

MATCHING IHTMGANC
MATCHING HTIGNCMA

8. The owner's _________ account is a temporary account.

DRAWING IGWNDAR
DRAWING RNDIWAG

9. ___________ entries are prepared on the first day of the accounting period following certain adjusting entries.

REVERSING EGVRERSNI
REVERSING GRVERSIEN

10. An income __________ account might be used when transferring the balances from the income statement accounts to an owner's equity account.

SUMMARY MAMRYUS
SUMMARY SRMAYMU
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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

Learn More About Harold

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