Algorithmic practice identifying and recording adjustments until mastery
Deliberate Practice: Adjusting Entries
You have learned the four adjustment types and worked through guided examples. Now it is time to practice until you can do this reliably on your own.
Each round gives you a new business scenario. You must:
- Identify which of the four adjustment types applies
- Name the debit and credit accounts
- Calculate the correct amount for this period only
Mastery Target:
Get 3 consecutive correct answers to demonstrate mastery. If you miss one, the counter resets. Feedback is given after you submit— not during—so you learn to check your own work.
Sarah's Month-End Wizard will need to identify and post adjustments automatically every single month. The logic you are practicing here— classify, select accounts, calculate—is the exact logic the automation will follow. If you can do it manually with confidence, you can teach a spreadsheet to do it.
The numbers change each round, but the procedure is the same. That is what makes this practice deliberate: you are drilling one skill shape until it becomes automatic.
Total attempts: 0 | Round: 1
On March 25, Sarah completed a social media campaign for Fitness Studio worth $300. She will not invoice until April 5. What is the March 31 adjusting entry?
When You Reach Mastery
If you hit 3 consecutive correct answers, you have demonstrated that you can reliably identify adjustment types, select the right accounts, and calculate the correct amounts. This is the exact skill set Sarah needs before she can automate her month-end close. Move on to Phase 5 to confirm your understanding with a short exit ticket.
If You Are Stuck
If you keep missing the same type of adjustment, go back to Phase 2 and review the summary table. The key question is always:
- Cash after work = Accrued (revenue or expense)
- Cash before work = Deferred (revenue or expense)
- Revenue side = use Revenue accounts
- Expense side = use Expense accounts