Journal Entry Match
Learn double-entry bookkeeping by choosing debit and credit accounts for realistic transactions.
Accounting puzzle
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Instructions, device progress and accessibility
Choose Easy, Normal or Hard and Practice or UTC Daily mode. Complete each accounting problem, then Check answer. Hints and Undo mark the round assisted; results and progress remain on this device. No live financial data is used.
Local progress is checked when play begins.
How to play Journal Entry Match
Learn double-entry bookkeeping by choosing debit and credit accounts for realistic transactions. Every exercise uses fictional amounts and checks your answers against accounting rules. Start with Easy and progress to Hard. Daily challenges provide repeatable puzzles for the same UTC date.
Worked accounting example
When a company pays $600 rent, debit Rent Expense $600 and credit Cash $600. Total debits and credits must be equal.
Rules and common mistakes
Receiving an asset usually increases an asset by debit; recording a liability or revenue increase usually requires a credit. A customer payment against receivables is not new revenue.
Do not confuse cash transactions with revenue recognition, and always check whether an amount belongs on the debit or credit side.
Frequently asked questions
What is a journal entry?
A journal entry records a business transaction using equal debit and credit amounts.
Why must debits equal credits?
Double-entry bookkeeping maintains the accounting equation by recording both sides of each transaction.