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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 GENELAR
GENERAL LERAENG

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

DEBITED IEDBTDE
DEBITED BDEIDET

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

CREDITED CDEITRED
CREDITED CRTIEDED

4. An accrual is one type of _________ entries.

ADJUSTING NGTDJSAIU
ADJUSTING ADJNUIGTS

5. A category of adjusting entries.

DEFERRALS SLFRREEAD
DEFERRALS DESRAREFL

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

CLOSING SOGLCIN
CLOSING INOCGSL

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

MATCHING CNMAGTIH
MATCHING CHIGATNM

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

DRAWING RGNAIWD
DRAWING IGRWADN

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

REVERSING NIVRRGESE
REVERSING SGRNREEVI

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

SUMMARY RUSMAYM
SUMMARY RYAMMSU
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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.

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