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

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

CREDITED TRDCEIDE
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CREDITED DETRDEIC
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4. An accrual is one type of _________ entries.

ADJUSTING DJSAUITGN
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ADJUSTING TJDAGUSNI
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5. A category of adjusting entries.

DEFERRALS FLSERARDE
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DEFERRALS AEFLRRESD
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6. This type of entry occurs with income statement accounts.

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

MATCHING CNIAHMTG
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MATCHING HAMNIGCT
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8. The owner's _________ account is a temporary account.

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

REVERSING ESNGVRREI
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REVERSING RSERINVGE
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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 RYUAMSM
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SUMMARY RUYMASM
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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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