Fixing the books at the end of the period so income and expenses land in the month they belong to.
27
Games
4
Things you can do
What you will be able to do
By the end of this chapter
Explain the difference between accrual accounting (record it when it happens) and cash accounting (record it when the money moves), and work out the profit under each.
Adjust for money that moved early: rent and insurance paid in advance, supplies used up, and work a customer has paid for but not yet received - and spread the cost of equipment over its useful life (depreciation).
Adjust for money that has not moved yet: wages owed, interest owed, and work finished but not yet billed to the customer.
Post the adjustments to the accounts and build an adjusted trial balance, showing that the two columns still match.
Every game in this chapter
All 27 games
Every game in this chapter is finished, tested on real phones, and ready to play.
Want to see more, use these with your own students, or tell us something is wrong? Write to us.
Terms of Use
Effective Date: August 2026
1. Intellectual Property
All games, software, content, design, and materials on this website and within the Accounting Arcade SCORM game suite are the exclusive intellectual property of David van Brecht, trading as Accounting Arcade. All rights are reserved.
2. Demo Games
The demo games on this website are provided for evaluation. You may play them, and where we offer a sample package for download you may download it and load it into your own learning platform to try it with your class. That is what those packages are for.
You may not:
Copy or extract the game source code, or reproduce, modify, or create derivative works from any game
Redistribute or share any game content outside your own institution, or publish it on any public platform
Use any game content for commercial purposes without a licence
3. Licensed Products
The full Accounting Arcade game suite is available under a separate licence agreement. Licensed institutions may deploy the games on their own Learning Management System (LMS) for educational use by their students and staff. Full licence terms are provided upon purchase.
4. Prohibited Activities
You may not:
Reverse engineer, decompile, or disassemble any software on this website
Remove or alter any copyright notices, branding, or proprietary markings
Attempt to access, copy, or scrape the source code of any game
Use automated tools to download or replicate content from this website
5. SCORM Compliance
Accounting Arcade games are designed to be SCORM 1.2 compliant. While we make every effort to ensure compatibility with standard LMS platforms, we cannot guarantee compatibility with all systems. We offer installation support to help ensure smooth deployment.
6. Limitation of Liability
This website and its content are provided "as is." Accounting Arcade shall not be liable for any indirect, incidental, or consequential damages arising from the use of this website or its products.
7. Contact
For licensing enquiries, support, or questions about these terms, please contact us at david@accountingarcade.org.
Privacy Policy
Effective Date: August 2026
1. Information We Collect
You can read this website and play every game on it without signing up, without an account, and without giving us your name or your email address. Nothing you do inside a game is sent to us.
The one place this website sends us anything about you is the contact form. If you choose to fill it in, it sends us what you typed: your name and your email address, and — only if you fill them in — your institution, what you would like help with, and your message. If you never use the form, we hold nothing about you at all.
Your message reaches us through a third-party form service, so what you type passes through their servers on its way to us. If you would rather not use the form, email us directly instead — the address is at the foot of every page.
Our pages load their typefaces from an external font service, so that service sees your IP address when a page loads. Beyond that we use no analytics, no tracking and no advertising.
2. How We Use Your Information
We use what you send us, through the contact form or by email, only to reply to you and — if that is what you have asked about — to arrange licensing and support. We do not sell your personal information, and we do not pass it to anyone beyond the form service that delivers your message to us.
3. Demo Games
The demo games on this website do not collect or store any personal data. When deployed via SCORM on your institution's LMS, any data collection is governed by your institution's own privacy policies.
4. Cookies
This website does not use tracking cookies or analytics services.