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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 EANLRGE
GENERAL GEALNRE

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

DEBITED EDBETID
DEBITED IEDBDTE

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

CREDITED EDIRTECD
CREDITED RDTDECEI

4. An accrual is one type of _________ entries.

ADJUSTING NUGDIASTJ
ADJUSTING JNAIUDSTG

5. A category of adjusting entries.

DEFERRALS FLDEASRER
DEFERRALS RSARFDELE

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

CLOSING CIOLSNG
CLOSING SCNIGLO

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

MATCHING NCTAGMIH
MATCHING NMCATIHG

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

DRAWING DINARWG
DRAWING WNIDGRA

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

REVERSING VGERRESIN
REVERSING GEIENRSRV

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

SUMMARY UASMRMY
SUMMARY YMUARSM
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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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