Journal Entries (Word Scramble)

1. The accrual of interest expense is recorded in the _________ journal.

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

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

4. An accrual is one type of _________ entries.

5. A category of adjusting entries.

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

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

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

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

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