Lesson ProgressPhase 4 of 6
Phase 4Independent Practice
Independent Practice: Complete Manual Month-End Flow

Repeated manual close routine with algorithmic variation and mastery tracking

Phase 4: Deliberate Practice

Repeated Month-End Adjustment Practice

Identify the correct adjusting entry for each scenario until you reach mastery.

Deliberate Practice: Month-End Adjustments

Each round presents a new month-end adjustment scenario. Your job is to identify the adjustment type, select the correct debit and credit accounts, and calculate the amount. This is the same skill you will use every month when closing the books.

Mastery target: Get 3 consecutive correct answers. If you miss one, the counter resets. Feedback is given after submission, not during.

Month-End Adjustment Practice0 / 3 consecutive

Get 3 consecutive correct answers to demonstrate mastery. Feedback is given after submission.

Round 1: Identify the Adjustment

Supplies on hand at month-end

Unadjusted balance: $3,000

Physical count shows $1000 remaining

When You Reach Mastery

You can reliably identify the type of adjustment, select the correct accounts, and calculate the right amount. Move on to Phase 5 to confirm your understanding with the exit ticket.

If You Are Stuck

Return to Phase 2 and review the six-step close workflow. Focus on Step 2 (adjusting entries). Use the "Show reasoning steps" button in practice to walk through the logic before trying again.