Journal Entries

NOTE: To see each answer, place your cursor in the middle of the cell under "Unscrambled Answer".

	Word Clue	Scrambled 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

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