- Journal entries to record inventory transactions under a perpetual inventory system
 - Journal entries to record inventory transactions under a periodic inventory system
 - Journal entry to record the collection of accounts receivable previously written-off
 - Journal entry to record the write-off of accounts receivable
 - Journal entry to record the estimated amount of accounts receivable that may be uncollectible
 - Journal entry to record the collection of accounts receivable
 - Journal entry to record the sale of merchandise on account
 - Journal entry to record the sale of merchandise in cash
 - Journal entry to record the purchase of merchandise
 - Journal entry to record the payment of rent
 - Journal entry to record the payment of salaries
 - Journal entry to record the purchase of equipment
 - Journal entry to record the investment by owner
 - When does a journal entry balance?
 - On which side do assets, liabilities, equity, revenues and expenses have normal balances?
 - Which transactions are recorded on the credit side of a journal entry?
 - Which transactions are recorded on the debit side of a journal entry?
 - What are the components of the accounting equation?
 - What are debits and credits?
 - What is a journal entry in accounting?