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