Journal Entry Game — basic to advanced
Learn journal entries the way toppers do: understand why each account is debited or credited. 9 levels, 79 questions — from account types and golden rules to GST, year-end adjustments, TDS and rectification.
- Golden rules + modern (accounting equation) rules
- Logic explained after every answer
- Progress saved on your device
📘 Rules card — open any time
| Account | Debit | Credit |
|---|---|---|
| Personal | The receiver | The giver |
| Real | What comes in | What goes out |
| Nominal | Expenses & losses | Incomes & gains |
| Type | Increase | Decrease |
|---|---|---|
| Asset | Debit | Credit |
| Liability | Credit | Debit |
| Capital | Credit | Debit |
| Expense / loss | Debit | Credit |
| Income / gain | Credit | Debit |
Assets = Liabilities + Capital · Drawings reduce capital · Every entry: total debits = total credits.
Loading the game…
How to pass any journal entry — in 4 steps
- Find the accounts. Ask: what did the business get, and what did it give? Every transaction touches at least two accounts.
- Name the type. Personal, Real or Nominal — or, in the modern way, Asset, Liability, Capital, Expense or Income.
- Apply the rule. Golden rule or modern rule — both always give the same side.
- Check the totals. Debits must equal credits. Write the narration: “(Being …)”.
Common questions
Golden rules or modern rules — which should I learn?
Learn both. School boards and the CA Foundation course teach the accounting equation (modern) approach, and the golden rules are still used widely in offices and in Tally. They never conflict: each transaction gets the same debit and credit either way.
Is Purchases A/c a real or a nominal account?
Textbooks differ: some treat goods accounts (Purchases, Sales, returns) as Real, others as Nominal. It does not change the entry — goods coming in or an expense are both debited, goods going out or an income are both credited. In the modern approach, Purchases is an expense and Sales is an income.
Why is trade discount not recorded but cash discount is?
Trade discount is a reduction in the list price given at the time of sale, so the transaction itself happens at the reduced price. Cash discount is given for prompt payment after the sale, so it is a separate loss (discount allowed) or gain (discount received).
Why is GST on a motor car added to its cost?
Section 17(5) of the CGST Act blocks input tax credit on motor vehicles for transport of persons (seating up to 13), except in specified cases such as further supply, passenger transport or driving training. Blocked GST cannot be set off, so it becomes part of the asset’s cost.
Is my progress saved?
Yes, on this device and browser only. Nothing is sent to a server, and no sign-up is needed.
Checked against the accounting-equation and golden-rule approaches used in Class 11 and CA Foundation courses and the CGST Act, 2017 (October 2026). Want help with real books? WhatsApp 99240 99804.