Free tools · Accounting and finance
Journal entry game
Four openings and postings. Score is exact debit and credit.
What this tool does
The journal game asks for the debit account and the credit account on four openings and postings. The ledger names are the same short list as the Tally lab. Starting a business with cash debits Cash and credits Capital, because cash came in and the owner's claim rose. Buying goods for cash debits Purchase and credits Cash. Selling on credit debits Debtor and credits Sales. Paying rent in cash debits Rent and credits Cash. The score counts a voucher only when both sides match. Naming the right accounts on the wrong sides does not score. There is no narration mark and no partial credit.
How to use it
Decide which account increased in the way its type increases. Assets and expenses increase with a debit. Liabilities, capital, and income increase with a credit. Then pick the names from the list. Submit the set. Read any miss as a swapped side or a wrong account, and redo that sentence before you move on. The game does not post amounts, so you cannot hide a wrong side behind a right rupee figure.
Worked example
“Started the business with cash.” Debit Cash, credit Capital. “Purchased goods for cash.” Debit Purchase, credit Cash. “Sold goods on credit.” Debit Debtor, credit Sales. “Paid rent in cash.” Debit Rent, credit Cash. If the opening is entered as debit Capital and credit Cash, that item scores zero. The cash came in. Cash is the debit. Two misses out of four score 50, because each voucher is worth the same and there is no partial credit inside a voucher. The jobs link on this page searches HiringBuddy for published roles matching “accountant”. An empty list means nothing published matched. It is not a comment on the wider market. A signed-in candidate can save the attempt on their profile. Saving is not an application, and it does not show the attempt to an employer. Employers see people who apply to their own jobs.
Questions
- Do I enter amounts?
- No. The drill is the account names. Amounts are not part of the score.
- Is Purchase the same as an asset?
- In this drill, goods bought for cash debit Purchase, the expense or trading account on the list, and credit Cash.
- How is this different from the Tally lab?
- The sentences differ. The rule is the same: both sides must match. Rent paid in cash appears in both drills.