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BOOKKEEPING BASICS

Master Debit, Credit & Principles

PRACTICE • LEARN • TEST

Bookkeeping Basics Playground

Sharpen your fundamentals with 8 interactive games and visual cheat-sheets. Tap through real-world scenarios, build confidence with debits and credits, and master core bookkeeping principles.

GAME 01 A • L • E

Account Sorter

Classify accounts into Assets, Liabilities, or Equity.

10 Items
GAME 02 D.E.A.L.E.R.

Ledger Link

Read transactions and tap one Debit and one Credit.

8 Scenarios
GAME 03 Dr. vs Cr.

Normal Balance

Identify if the natural balance is a Debit or Credit.

10 Accounts
GAME 04 Journals

Special Journals

Route transactions into the correct specialized journal.

8 Scenarios
GAME 05 BS vs IS

Statement Sorter

Sort into Balance Sheet or Income Statement.

10 Accounts
GAME 06 Vocab

Terminology Quest

Match definitions to the correct bookkeeping term.

8 Terms
GAME 07 GAAP

Principles & Rules

Identify core bookkeeping rules and concepts.

8 Principles
GAME 08 ↑ / ↓ Impact

Debit/Credit Impact

Pick whether Debits or Credits increase or decrease the balance.

10 Accounts
Game 01

Account Sorter

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Wrong 0
Card 1/10
Classify This Account:
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Hint: What does this represent to the enterprise?

Game 02

Ledger Link (DEALER)

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Scenario 1/8
Transaction Scenario:

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1. Tapped Debit (Dr.) [ Select from list below ]
2. Tapped Credit (Cr.) [ Select from list below ]
Available Accounts (Tap to assign):
Game 03

Normal Balance Blitz

Correct 0
Wrong 0
Card 1/10
Pick The Normal Balance (Side that increases it):
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Game 04

Special Journals Match

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Card 1/8
Where should this transaction be recorded?
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Game 05

Statement Sorter

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Card 1/10
Where is this account reported?
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Game 06

Terminology Quest

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Card 1/8
Which term matches this definition?
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Game 07

Principles & Rules Match

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Card 1/8
Which Accounting Rule or Principle is this?
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Game 08

Debit & Credit Impact

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Card 1/10
Select How Debits and Credits Affect This Account:
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Visual Model 01

The Dynamic Balance Beam (10 Live Events)

EQUILIBRIUM BALANCED

The fundamental accounting identity states that Assets = Liabilities + Equity. Every legitimate transaction must keep this beam level. Tap any of the 10 accounting events below to observe the physics of double-entry ledger equilibrium.

ASSETS (Dr.) $10,000
LIAB + EQUITY (Cr.) $10,000
Tap Any of the 10 Accounting Events to Test Equilibrium:
Visual Model 02

The D.E.A.L.E.R. Acronym Guide

First three increase with Debits; last three increase with Credits.

D Dividends ↑ Debit Normal
E Expenses ↑ Debit Normal
A Assets ↑ Debit Normal
L Liabilities ↑ Credit Normal
E Equity ↑ Credit Normal
R Revenue ↑ Credit Normal