Perhaps you have watched the game show known as Jeopardy.’ Contestants must prepare a question that is answered by a given prompt. It is your turn to play Jeopardy” and your category is “tools of accounting.’

For instance, if your prompt was “book of original entry,’ you would reply: “What is the general journal?”

And remember, the prompts get harder as you go. Don't forget to answer in the form of a question!

(a) Debits must equal these

(b) Used to increase expense accounts

(c) The process of transferring data from journal to ledger

(d) Nota financial statement, showing balance

(e) The offspring of a control account

(f) A “scratch pad” for accountants