Reversing entries exercises

Record reversing entries after accruals.

Item 1 of 3

Proadvanced

Reversing entry for accrued wages

On March 31, Corner Bean Café accrued $820.00 of wages (Dr Wages Expense / Cr Wages Payable). It uses reversing entries. Record the reversing entry on Apr 1, 2026.

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Entry date

Corner Bean Café · accrual basis · USD

Journal entry lines
Account	Debit	Credit


Totals	$0.00	$0.00

Enter amounts to see totals.

Quick lesson

Reversing entries

A reversing entry, dated the first day of the new period, is the exact opposite of an accrual. It lets the bookkeeper record the next payroll or bill normally without splitting it between periods. It is optional; the result is the same either way.

Reversing entries are a convenience. Without them, the bookkeeper must split the next payment between the accrued liability and the new period's expense. With them, the next payment can be recorded entirely as expense because the reversal has already put a temporary credit in the expense account. Either method gives the same final balances.

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How grading works

Answers are checked on our server against a fixed rubric: accounts, debit or credit side, amounts to the cent, and dates. Hints start with the smallest useful clue. Revealing the solution is allowed, but mastery requires a later unassisted success.