Debit or Credit? Accounting Game
Drag each account name into the correct column: Debit or Credit.
When you're done, click Submit to check your score!
Debit
Credit
| Debit | Credit | ||||
|---|---|---|---|---|---|
| Assets | Expenses | Losses | Liabilities | Income (Revenue) | Gains |
| Cash | Rent Expense | Loss on Sale of Asset | Accounts Payable | Sales Revenue | Gain on Sale of Asset |
| Petty Cash | Utilities Expense | Loss from Lawsuit | Notes Payable | Service Revenue | Gain from Lawsuit |
| Bank Account | Salaries Expense | Loss from Investments | Salaries Payable | Interest Income | Gain from Investments |
| Accounts Receivable | Wages Expense | Loss due to Theft | Wages Payable | Commission Income | Foreign Exchange Gain |
| Inventory | Insurance Expense | Loss on Inventory Write-down | Interest Payable | Dividend Income | Insurance Recovery Gain |
| Prepaid Expenses | Depreciation Expense | Rent Payable | Rental Income | ||
| Prepaid Insurance | Advertising Expense | Accrued Expenses | Consulting Income | ||
| Prepaid Rent | Office Supplies Expense | Unearned Revenue | Royalty Income | ||
| Office Supplies | Repairs and Maintenance Expense | Insurance Payable | Grant Income | ||
| Short-term Investments | Cost of Goods Sold (COGS) | Taxes Payable | Tuition and Fees | ||
| Long-term Investments | Travel Expense | Payroll Liabilities | Other Operating Revenue | ||
| Vehicles | Marketing Expense | Loans Payable | |||
| Machinery | Payroll Expense | Bonds Payable | |||
| Equipment | Estimated Warranty Liability | ||||
| Buildings | |||||
| Land | |||||
| Copyrights | |||||
| Patents | |||||
| Trademarks | |||||
| Franchise | |||||
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