PractiBalance for teachers
Free journal entry practice that you can hand to your class. Students build each entry by placing accounts in the Debit and Credit columns and get exact feedback at once. There are no accounts and nothing to install.
What your students get
- 150 transactions to record, each with its assumptions stated and a worked answer.
- Four conventions: US textbooks, the Spanish PGC, the French PCG and generic German accounts. Students choose the one they are taught.
- New amounts on demand, so every entry can be practiced again and again.
- A daily entry with a streak, and a progress page kept in their own browser.
The entries · Daily journal entry · Your progress
Printable worksheets
One worksheet per family, with blank Debit and Credit tables to fill in, and an answer key with the full entries and explanations. Choose the convention on the worksheet itself. Search engines do not list the worksheets or the answer keys.
- Starting the business (10 entries)WorksheetAnswer key
- Buying goods and supplies (15 entries)WorksheetAnswer key
- Selling goods and services (20 entries)WorksheetAnswer key
- Fixed assets (20 entries)WorksheetAnswer key
- Expenses and payroll (20 entries)WorksheetAnswer key
- Adjusting, closing and correcting (20 entries)WorksheetAnswer key
- Cash and bank (10 entries)WorksheetAnswer key
- Notes and loans (10 entries)WorksheetAnswer key
- Inventory and cost of goods (10 entries)WorksheetAnswer key
- Corporations and equity (10 entries)WorksheetAnswer key
- Multi-step scenarios (5 entries)WorksheetAnswer key
Embed the practice in your own page
Each family can run inside your course page, a learning platform or a blog: paste the code wherever the page accepts HTML or an embed code. The widget shows one entry at a time with a Next entry button and no advertising.
- Starting the businessPreview: Starting the business
- Buying goods and suppliesPreview: Buying goods and supplies
- Selling goods and servicesPreview: Selling goods and services
- Fixed assetsPreview: Fixed assets
- Expenses and payrollPreview: Expenses and payroll
- Adjusting, closing and correctingPreview: Adjusting, closing and correcting
- Cash and bankPreview: Cash and bank
- Notes and loansPreview: Notes and loans
- Inventory and cost of goodsPreview: Inventory and cost of goods
- Corporations and equityPreview: Corporations and equity
- Multi-step scenariosPreview: Multi-step scenarios
The code for the first family looks like this; for the others only the address changes:
<iframe src="https://practibalance.com/embed/business-start/" title="PractiBalance: Starting the business journal entry practice" width="100%" height="900" loading="lazy"></iframe>Progress made in the embedded widget is not recorded on the progress page.
How checking works
The checker adds up a student’s lines per account and compares the result with the accepted answers of the item, account by account. Splitting an account over several lines, or the order of the lines, never matters. When the entry is not correct, students see only what follows from the comparison: an unbalanced total, a missing account, an account that does not belong, a wrong side or a wrong amount. It never guesses what a student meant, and where an item accepts two presentations, both are correct.