Match the items below by entering the appropriate code letter in the space provided.
A. Account
B. Normal account balance
C. Debit
D. Revenue account
E. Compound entry
F. Journal
G. Posting
H. Chart of accounts
I. Trial balance
J. Simple entry
1. The side which increases an account.
2. An accounting record of increases and decreases in specific assets, liabilities, and owner’s equity items.
3. Left side of an account.
4. Has a credit normal balance.
5. A list of all the accounts used by an enterprise.
6. An entry that involves three or more accounts.
7. An entry that involves only two accounts.
8. A book of original entry.
9. Transferring journal entries to ledger accounts.
10. A list of accounts and their balances at a given time.