Match Each Definition with the Correct Term Below

Match each definition with the correct term below.
-Chart of accounts

A) A journal entry that involves more than two accounts.
B) A list of account numbers with corresponding account titles.
C) The difficulty of deciding when a business transaction should be recorded.
D) The difference in dollars between the total debit footing and the total credit footing.
E) The chronological accounting record sometimes known as the book of original entry.
F) The basic storage units for accounting data.
G) The item that is prepared at the end of the accounting period to test if total debits equals total credits.
H) The process of transferring information from the journal to the ledger.
I) The exchange price of an actual or potential business transaction.
J) The practice of recording transactions at the exchange price at the point of recognition.