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Bookkeeping Concepts

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Journal Entries (Word Scramble)

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1. The accrual of interest expense is recorded in the _________ journal. GENERAL REELANG Unscramble
2. In a general journal entry, the amount to be ___________ is listed first. DEBITED IETBDDE Unscramble
3. In a general journal entry, the account to be _________ is indented. CREDITED TDERDCIE Unscramble
4. An accrual is one type of _________ entries. ADJUSTING TJAUNIGDS Unscramble
5. A category of adjusting entries. DEFERRALS ESRADELFR Unscramble
6. This type of entry occurs with income statement accounts. CLOSING GOSLNCI Unscramble
7. Adjusting entries are necessary for accrual accounting and to achieve the ___________ principle. MATCHING CTGANHMI Unscramble
8. The owner's _________ account is a temporary account. DRAWING ARNDIGW Unscramble
9. ___________ entries are prepared on the first day of the accounting period following certain adjusting entries. REVERSING GRENSVIRE Unscramble
10. An income __________ account might be used when transferring the balances from the income statement accounts to an owner's equity account. SUMMARY UYMRSAM Unscramble

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