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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 ENEGRLA
GENERAL REEGALN

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

DEBITED TBDDEEI
DEBITED ETEBIDD

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

CREDITED EDEIRCTD
CREDITED CTEEIRDD

4. An accrual is one type of _________ entries.

ADJUSTING NUJAGTIDS
ADJUSTING AJNSDITGU

5. A category of adjusting entries.

DEFERRALS LDSRFERAE
DEFERRALS FSERLERDA

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

CLOSING OLGCINS
CLOSING GLCOSIN

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

MATCHING TACGIHNM
MATCHING ITGHACNM

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

DRAWING GDARIWN
DRAWING ANWDRIG

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

REVERSING ERIRSVNGE
REVERSING RGERVISNE

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

SUMMARY SUAYMRM
SUMMARY UASMMRY
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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.

Learn More About Harold

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  • Balance Sheet
  • Income Statement
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  • Bank Reconciliation
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