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 Accounting Game
Drag accounting items into their correct financial statements and discover how the statements connect with each other.
Trial Balance Items
Profit & Loss Statement
Revenue − Expenses = Net Profit
Tip: Once Net Profit appears, drag the green Net Profit box into Retained Earnings.
Retained Earnings
Opening Retained Earnings + Net Profit − Dividends = New Retained Earnings.
Once calculated, drag New Retained Earnings into Owner’s Equity.
Balance Sheet
Learn how Trial Balance items move into the financial statements, how Net Profit is calculated, and how profit flows into Retained Earnings and ultimately becomes part of Owner’s Equity.
Important: A figure may appear in several statements because financial statements are connected. This represents the flow of accounting information, not double-counting.
Continue Your Financial Accounting Learning
This Trial Balance to Financial Statements Game is part of the LearnWithQazi™ Financial Accounting Learning Hub — a structured learning environment designed to help you understand financial accounting through concepts, examples, interactive tools and practical learning activities.
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