13. The main books of accounts used by accountants to record and classify data concerning business transactions are: (a) The Journal and the Subsidiary Ledger (b) The General Journal and the Special Journal (c) The Journal and the Ledger (d) The General Journal and the Subsidiary Ledger 14. A Journal is: (a) A chronological record of transactions (b) A record showing for each transaction, the debits and credits to be entered in specific ledger accounts (c) A brief narration explaining the nature of a transaction (d) All of the above (e) None of the above 15. A "debit" balance in a Ledger account represents: (a) The excess of total debit amounts over total credit amounts in the particular account. (b) The excess of total credit amounts over total debit amounts in the particular account. (c) The equality of total debits and total credits in the particular account.6 | P a g e (d) None of the above 16. An "account" is a record in the ledger which serves to summarise: (a) An increase in an asset item (b) An increase in a liability item (c) An increase or decrease in a liability, asset or owner's equity item (d) An increase or decrease in either an asset, liability, owner's equity, revenue, or an expense item