The knowledge library · Learn / Recall / Apply
Accounting practice that makes the rules stick.
Build recall with debit-and-credit flashcards, then record real journal entries in original business scenarios. Start with the basics and work toward adjustments and compound entries.
← Accounting learning path · Review debits, credits & journal entries
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01 / Recall
Normal-balance flashcards
Look at the account name. Decide whether its normal balance is debit or credit before revealing the answer. Account categories are hidden too.
What is this account’s normal balance?
02 / Apply
Build the journal entry
Select the accounts and enter the amounts. Use one side per line. The order of your lines does not matter. Each exercise is independent; use only the facts stated.
Scores count your first valid check per exercise. Revealing a solution before checking marks that exercise as reviewed, not scored. Later checks still give feedback without changing the first-attempt score.
Learn from the result
If an entry balances but is marked incorrect, review the account choices, the amount, and whether the event creates an asset, liability, revenue, or expense. Equal debits and credits are necessary; they do not prove that the entry reflects the transaction.
For prepaid insurance, distinguish the initial payment, the amount used during the month, and the remaining asset. For customer collections and supplier payments, do not recognize the original revenue or expense a second time.