Course Outline
Join PRO

Bookkeeping (Crossword Puzzles)

Harold Averkamp, CPA, MBA

In years past, bookkeeping entailed recording debit and credit amounts for each transaction into a journal and then posting the amounts to the proper accounts in the general ledger. Because this tedious and time consuming process usually resulted in errors, the bookkeeper prepared a trial balance. The trial balance showed that the total of the debit balances in the accounts was equal to the total of the credit balances. After the bookkeeping errors were corrected, the accountant prepared adjusting entries followed by the financial statements.

Today, computer software has eliminated much of the manual journalizing and posting. The bookkeeping is still taking place, but it is being done within the accounting software. For example, each time a check is prepared the Cash account is credited and the software prompts the person at the computer to enter the account to be debited. When a sales invoice is prepared using the accounting software, Accounts Receivable is automatically debited and the Sales account is credited. In addition, the individual customer's record is updated as well as inventory and the cost of the goods sold.

Since the software code requires that the debits and credits are equal in amount, and since the computer doesn't miscalculate balances, the clerical errors no longer occur.

At larger companies, there are now accounts receivable clerks, accounts payable clerks, payroll clerks, cost accounting clerks, and others to assist with the bookkeeping.

You can learn more about bookkeepers and accounting clerks by visiting the Accounting Careers section of

Must-Watch Video

Advance Your Accounting and Bookkeeping Career

  • Perform better at your job
  • Get hired for a new position
  • Understand your small business
  • Pass your accounting class
Watch the Video

Join PRO or PRO Plus and Get Lifetime Access to Our Premium Materials

Read all 2,645 reviews



PRO Plus

Lifetime Access (One-Time Fee)
Word Scrambles
Bookkeeping Video Training
Financial Statements Video Training
Visual Tutorials
Quick Tests
Quick Tests with Coaching
Cheat Sheets
Business Forms
All PDF Files
Progress Tracking
Earn Badges and Points
Certificate - Debits and Credits
Certificate - Adjusting Entries
Certificate - Financial Statements
Certificate - Balance Sheet
Certificate - Income Statement
Certificate - Cash Flow Statement
Certificate - Working Capital
Certificate - Financial Ratios
Certificate - Bank Reconciliation
Certificate - Payroll Accounting

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

Learn More About Harold

Certificates of

Certificates of Achievement

We now offer 10 Certificates of Achievement for Introductory Accounting and Bookkeeping:

  • Debits and Credits
  • Adjusting Entries
  • Financial Statements
  • Balance Sheet
  • Income Statement
  • Cash Flow Statement
  • Working Capital and Liquidity
  • Financial Ratios
  • Bank Reconciliation
  • Payroll Accounting
Badges and Points
  • Work towards and earn 30 badges
  • Earn points as you work towards completing our course
View PRO Plus Features
Course Outline
Take the Tour Join Pro Upgrade to Pro Plus