Discover how accounting figures move from a trial balance to the Profit & Loss statement, then into Retained Earnings and finally the Balance Sheet. In this interactive drag-and-drop game, you’ll practice classifying revenues, expenses, assets, liabilities and equity. See how net profit updates retained earnings and keeps the balance sheet balanced — all while learning by doing!
body { font-family: Arial, sans-serif; margin:0; padding:20px; background: linear-gradient(120deg, #e0f7ff, #ffffff); color: #333; }How to Use This Interactive Tool
- Drag each trial balance item into the correct section: Revenues, Expenses, Assets, or Liabilities.
- The tool will auto-calculate Net Profit in the Profit & Loss Statement.
- Drag Net Profit into Retained Earnings → it will adjust for dividends and create New Retained Earnings.
- Finally, drag New Retained Earnings into the Balance Sheet under Owner’s Equity.
- Watch how Total Assets = Liabilities + Equity balances automatically.
- Click Play Again at the bottom to reset and practice more!
Interactive Game: Classify Items & Build Financial Statements
Drag each accounting item into its correct financial statement. See how Net Profit flows into Retained Earnings, and then into the Balance Sheet. Learn by doing!
Trial Balance Items
Cash $17,500
Equipment $7,000
Inventory $3,000
Rent Expense $2,000
Utilities Expense $500
Product Sales $12,000
Service Revenue $4,000
Accounts Payable $3,000
Bank Loan $2,000
Profit & Loss Statement
Revenues:
Expenses:
Net Profit: 0
Retained Earnings
Opening Retained: $5,000
Less Dividend: $1,000
Drop Net Profit Here
New Retained Earnings: 0
Balance Sheet
Assets:
Liabilities:
Owner’s Equity:
Capital $5,000
Opening Retained Earnings $5,000
Drop New Retained Earnings Here
Total Assets: 0
Total Liabilities + Equity: 0
Learn how trial balance items move to financial statements, and how profit flows to retained earnings and equity!