Read a transaction, select the correct accounts and amounts, and submit a balanced journal entry.
In this game, you build journal entries and watch how they change the T-accounts. This helps you see the connection between the journal and the ledger.
Date Account Name Debit Credit
─────────────────────────────────────────────────────
Jan 5 Cash 500
Service Revenue 500
Debits sit by the Door — flush-left on the top line, the first thing you write.
Credits rest on the Floor — indented on the next line, beneath the debit.
When you build an entry in this game, place debit accounts first (Door), then indent credit accounts (Floor).
"Received $800 cash for services performed."
| Account | Debit | Credit |
|---|---|---|
| Cash | 800 | |
| Service Revenue | 800 |
Balance Check: Total Debits (800) = Total Credits (800) ✓
A compound journal entry involves three or more accounts in a single entry. The total of debits must still equal the total of credits — even when there are multiple lines on one side.
Worked Example 1 — Lumina Devices buys equipment, part cash + part note:
"Lumina Devices buys factory equipment for $300,000, paying $100,000 cash and signing a promissory note for the remaining $200,000."
| Account | Debit | Credit |
|---|---|---|
| Equipment | 300,000 | |
| Cash | 100,000 | |
| Notes Payable | 200,000 |
Balance Check: Debits 300,000 = Credits (100,000 + 200,000) ✓
Worked Example 2 — Riverbend Coffee weekly sales (cash + card receivable):
"Riverbend Coffee records weekly sales of $70,000: $50,000 received in cash and $20,000 owed by the credit-card processor."
| Account | Debit | Credit |
|---|---|---|
| Cash | 50,000 | |
| Accounts Receivable | 20,000 | |
| Sales Revenue | 70,000 |
Balance Check: Debits (50,000 + 20,000) = Credits 70,000 ✓
No matter how many accounts a single entry touches, total debits must equal total credits. Sum each side before submitting.