Help Grog the Goblin balance the chaotic books of his dubious pub, "The Goblin's Gastronomy."
Objective:
Complete all 31 business transactions by creating the correct double-entry journal entry. Keep your Solvency Meter above 0% to win! The Tax Dragon (and an audit) awaits failure.
The Golden Rule of Goblin Accounting:
Every transaction must have at least one Debit and at least one Credit, and the Total Debits MUST equal the Total Credits.
Use the A.L.O.R.E. mnemonic to determine *if* an account increases with a Debit or Credit:
- D.E.A.D. (Debit to Increase): Debit increases **D**rawings, **E**xpenses, and **A**ssets.
- C.L.E.R. (Credit to Increase): Credit increases **L**iabilities, **E**quity (Capital), and **R**evenue.
Scoring & Solvency:
- A correct entry earns points and increases Solvency.
- A partially correct/balanced entry earns reduced points and a smaller Solvency increase.
- A completely incorrect or unbalanced entry loses points and decreases Solvency significantly.
- If Solvency hits 0%, the game is over!
- NOTE: Even if your entry is wrong, the correct transaction is recorded to keep the books accurate for the next step.
The Records (Your Cheat Sheet):
Use the collapsible sections below the entry form to check your work at any time. These records are updated after every successful entry:
- General Journal: The chronological list of all entries posted.
- General Ledger: The T-Accounts showing the current balance for every account.
- Trial Balance / Financial Statements: The final summaries to prove Debits = Credits and Assets = Liabilities + Equity.
Score: 0
Transaction: 1 / 31
A.L.O.R.E. Rules? ℹ️
DEBIT: Increases Assets (A), Expenses (E), Drawings (D).
CREDIT: Increases Liabilities (L), Owner's Capital (C), Revenue (R).
Your Journal Entry: (Use up to 4 lines for Compound Entries)