Easy

2 to 5 simple cash transactions. Perfect for beginners just learning debits and credits. No credit sales, no accruals.

Medium

5 to 10 transactions mixing cash and credit. You will encounter accounts receivable, accounts payable and basic purchases on account.

Hard

10 to 18 transactions including accruals, prepaid expenses and depreciation. You need to think carefully about timing and matching principles.

Expert

15 to 25+ transactions covering the full accounting cycle. Adjusting entries, bad debts, deferred revenue, depreciation and complex year-end entries. For serious students only.