Accounting has its own vocabulary and basic relationships. Match the accounting terms at left with the corresponding definitions at right.

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1. Credit A. Record of transactions 2. Normal balance B. Always an asset 3. Payable 4. Journal C. Right side of an account D. Side of an account where increases are recorded 5. Receivable E. Copying data from the journal to the ledger F. Increases in equity from providing goods 6. Capital and services 7. Posting G. Always a liability H. Revenues – Expenses (where expenses exceed revenues) 8. Revenue I. Grouping of accounts J. Owner's equity in the business 9. Net loss 10. Ledger