Terms of use

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A free educational tool

PractiBalance is a free study aid for practicing journal entries. You may use it for personal study and in teaching. The entries and explanations are written and checked carefully (see how checking works), but no study resource is perfect: if your course or examiner records a transaction differently, follow them, and please report anything you believe is wrong.

Each entry states its assumptions

Every entry states the assumptions its answer depends on, such as the inventory system, the VAT rate or how depreciation is recorded. An answer is correct under those assumptions and that convention, not in every situation.

Not professional advice

The site is for learning bookkeeping. It is not accounting, tax or legal advice, and its entries are simplified teaching examples, not a guide to recording real transactions. For real books, tax returns or legal questions, ask a qualified professional.

No warranty

The site is provided "as is", without warranties of any kind, and may change or be unavailable at times. To the extent permitted by law, the operator is not liable for any loss arising from its use.

Content and code

The entries, explanations, texts and program code of this site are © PractiBalance. Please don't republish them in bulk without permission. The names and codes of the Spanish and French charts of accounts come from public legal texts. The site uses open-source software under its own licenses, listed on the credits page.

Acceptable use

Do not attempt to disrupt the site, overload it with automated requests, or use it for anything unlawful.