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

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

CREDITED DIDTECER
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CREDITED CDERDEIT
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4. An accrual is one type of _________ entries.

ADJUSTING NTJISADUG
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ADJUSTING ISGTJDANU
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5. A category of adjusting entries.

DEFERRALS DRLAERSFE
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DEFERRALS EFRAERSLD
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6. This type of entry occurs with income statement accounts.

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

MATCHING CMATHIGN
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MATCHING GTANMCIH
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8. The owner's _________ account is a temporary account.

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

REVERSING SEVGNERRI
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REVERSING EGSNVEIRR
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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 YUAMSMR
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SUMMARY YMSAMUR
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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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