Chapter 2 — The Recording Process

Ledger Link

Learning Outcome Covered: 2.3a

See two T-accounts, build the journal entry!

📒 Journal

📊 T-Account

🔗 Link

🎯 Objective

See a transaction shown in two T-accounts, then select the correct accounts for the general journal entry.

🎮 How to Play

Look at BOTH T-accounts — one shows a debit, one shows a credit
First, pick the account for the DEBIT line in the journal
Then, pick the account for the CREDIT line in the journal

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📚 Learning: From Journal to Ledger

📒 What You Will Learn

After writing a journal entry, each line must be moved to a T-account
This process is called "posting"
The collection of T-accounts is called the "ledger"
This game teaches you to trace that path

🔗 The Connection

What You See in Journal	Where It Goes in Ledger
Debit Cash $500	Cash T-account, LEFT side
Credit Service Revenue $500	Service Revenue T-account, RIGHT side

📊 Visual Flow Diagram

JOURNAL                           LEDGER
─────────────────                 ─────────────────
Date: Jan 5                              Cash
  Cash........500 Debit  ────────►  ─────┬─────
  Service Rev.500 Credit             500 │
                                         │
                         ────────►  Service Revenue
                                   ─────┬─────
                                         │ 500

💡 Key Concept: The Posting Rule

Debit in the journal → Posts to the LEFT side of the T-account

Credit in the journal → Posts to the RIGHT side of the T-account

The key: A Debit stays a Debit. A Credit stays a Credit. The side never changes!

🧮 Running Balance — After Each Posting

After each entry is posted, recompute the account's running balance: take the existing total and add the new posting if it lands on the normal-balance side, or subtract it if it lands on the opposite side. For Cash (an asset, debit-normal): debits add, credits subtract.

                  Cash  (debit-normal)
─────────────────────────────────────────────────
Posting              Debit     Credit    Balance
─────────────────────────────────────────────────
Opening               —          —         0
Owner deposit       5,000        —      5,000
Pay rent              —        1,200    3,800
Buy supplies          —          300    3,500
─────────────────────────────────────────────────
Final running balance:                3,500 debit

Use this rule: existing balance ± posted amount = new running balance. Same side → add; opposite side → subtract. The final balance sits on the side with the larger total.

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