Find formatting errors in journal entries!
Look at each journal entry and identify the error type. If there is no error, select "No Error."
| Rule | What It Means | Error Type |
|---|---|---|
| Rule 1 | The date must come first | 🗓️ Missing Date |
| Rule 2 | Debit accounts are listed first (on top) | 🔄 Wrong Order |
| Rule 3 | Credit accounts are indented (moved right) | ➡️ Not Indented |
| Rule 4 | Debit total must equal Credit total | ⚖️ Unbalanced |
🗓️ Missing Date = No date at the start of the entry
🔄 Wrong Order = Credit is listed before Debit
➡️ Not Indented = Credit line does not have spaces
⚖️ Unbalanced = Debit amount ≠ Credit amount
Picture a journal page like a room you walk into:
Debits sit by the Door — flush-left, the first thing you see when you step in (top line of the entry).
Credits rest on the Floor — indented and below, beneath the debit (next line of the entry).
If the bottom line isn't indented, the credit isn't on the Floor — that's a Not Indented error.
The DEALER strip at the top of the game screen tells you which account belongs on the debit (top) line:
D-E-A (Dividends, Expenses, Assets) increase on the debit side — when these accounts go up in a transaction, they belong on top.
L-E-R (Liabilities, Equity, Revenue) increase on the credit side — when these accounts go up, they belong indented below.
If the top line is an L-E-R account that's increasing, the order is reversed.