T-accounts and general ledger simulator
Explore a fully posted month of transactions. Pick any account to see every movement and trace it to the entry that caused it.
Sandbox
Self-check practice on this device: your entries autosave locally. The sandbox isn't graded for mastery — use the graded practice below for that.
Brightside Services (worked example)
Period Jan 1, 2026 – Jan 31, 2026 · accrual basis · USD
| # | Date | Description | Debit | Credit | Balance (debit) |
|---|---|---|---|---|---|
| 1 | 2026-01-02 | Owner contributes cash | $10,000.00 | $10,000.00 | |
| 2 | 2026-01-03 | Equipment purchased for cash | $2,000.00 | $8,000.00 | |
| 3 | 2026-01-04 | Prepaid insurance | $1,200.00 | $6,800.00 | |
| 5 | 2026-01-06 | Cash service revenue | $1,500.00 | $8,300.00 | |
| 7 | 2026-01-08 | Collect on invoice | $1,000.00 | $9,300.00 | |
| 8 | 2026-01-09 | Pay part of supplies bill | $200.00 | $9,100.00 | |
| 9 | 2026-01-10 | Pay period rent | $500.00 | $8,600.00 |
Graded practice
Item 1 of 5
Freeeasy
Find the Cash T-account balance
The Cash T-account opens with a debit balance of $1,900.00. During the week it receives debits of $300.00 and $850.00 and credits of $280.00, $350.00, and $80.00. What is the closing balance?