Match the Following Definitions and Terms by Placing the Letter

Match the following definitions and terms by placing the letter that identifies the best definition in the blank space next to the term.
_____ 1. Source documents
_____ 2. Debit
_____ 3. Posting
4. Double-entry accounting
_____ 5. Ledger
6. Journal
_____ 7. Account
8. Credit
_____ 9. T-account
_____ 10. Trial balance
A. Decrease in an asset, owner withdrawal and expense account, and increase in a liability, owner's capital and revenue account; recorded on the right side of a T-account.
B. A record containing all the accounts of a company and their balances.
C. An accounting system where each transaction affects and is recorded in at least two accounts; the sum of the debits for each entry must equal the sum of its credits.
D. A company's chronological record of each transaction in one place that shows debits and credits for each transaction.
E. An increase in an asset and expense account, and decrease in a liability, owner's capital, and revenue account; recorded on the left side of a T-account.
F. A record of the increases and decreases in a specific asset, liability, equity, revenue, or expense item.
G. A representation of a ledger account used to understand the effects of transactions.
H. A list of accounts and their balances at a point in time.
I. The process of transferring journal entry information to the ledger accounts.
J. Verifiable evidence that transactions have occurred used to record accounting information.