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Journal Entries (Word Scramble)

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Author:
Harold Averkamp, CPA, MBA

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

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

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

CREDITED ICTDDREE
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CREDITED EETRCDID
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4. An accrual is one type of _________ entries.

ADJUSTING NJASTGIUD
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ADJUSTING SJADUIGTN
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5. A category of adjusting entries.

DEFERRALS RSFLEDEAR
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DEFERRALS FRRESLDAE
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6. This type of entry occurs with income statement accounts.

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

MATCHING MHCANTIG
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MATCHING IAMCHTGN
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8. The owner's _________ account is a temporary account.

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

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

SUMMARY SRUMYMA
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SUMMARY UMRYMAS
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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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