Match the following:
part a
1. posting
2. expense
3. debit
4. trial balance
5. equity
6. net income
7. receivable
8. chart of accounts
9. payable
10. journal
11. normal balance
12. ledger
part b
a. the cost of operating a business; a decrease in stockholders' equity
b. always an asset
c. side of an account where increases are recorded
d. lists a company's accounts and account numbers (no account balances in this item)
e. copying data from the journal to the ledger
f. assets - liabilities
g. revenues - expenses
h. lists all accounts with their balances
i. always a liability
j. record of transactions
k. left side of an account
l. the book of accounts and their balances

The match is as follow

1. Posting   ⇒   E. Copying data from the journal to the ledger

2. Expense  ⇒ A. The cost of operating a business; a decrease in stockholders' equity

3. Debit      ⇒  K. Left side of an account

4. Trial Balance   ⇒  L. The book of accounts and their balances

5. Equity    ⇒  F. Assets - Liabilities

6. Net Income  ⇒  G. Revenues - Expenses

7. Receivable  ⇒ B. Always an asset

8. Chart of Accounts  ⇒ H. Lists all accounts with their balances

9. Payable   ⇒ I. Always a liability

10. Journal    ⇒  D. Lists a company's accounts and account numbers (no account balances in this item)

11. Normal Balance  ⇒ C. Side of an account where increases are recorded

12. Ledger   ⇒    J. Record of transactions

a a car

~courtney

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