Appendix A - Double-Entry Accounting Systems

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After reading Appendix A, pgs. 678 - 683 in the textbook, complete the following Crossword by downloading it. Once completed upload it to the link below. 

Double-Entry Accounting System Instructions:

Use the clues below and fill in the crossword puzzle with the correct answers. 


Across:

  1. 4. __________ The process of transferring debits and credits from the journal to the ledger.
  2. 7. __________ are used to increase an Asset or Expense account and decrease a Liability or Equity account.
  3. 8. The ________ Balance is the side of the account used to record increases.
  4. 10. Used to increase a Liability or Equity account and decrease an Asset or Expense account.
  5. 11. The ______ Journal is where transactions are initially recorded in chronological order.
  6. 12. The _______ of Accounts A list of accounts in the general ledger.

Down:

  1. 1. The process of recording transactions in a journal is called_________________.
  2. 2. The___________ Balance is used to detect errors from posting information from the journal to the ledger.
  3. 3. The ___________ - Entry Accounting is a system that uses debit and credit rules to control the accuracy of recording transactions.
  4. 5. The _______ -Account is a form that resembles a T.
  5. 6. Transactions are recorded in a journal by completing a ________ Entry.
  6. 9. The __________ Ledger is a group of accounts for a business.


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Student's Name

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Course Code and Name

Instructor's Name

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Part I: Comprehension

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Policy 1

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