3) A company's list of accounts and the identification numbers assigned to each account is called a: 6.5 Points Source document. Chart of accounts. Trial balance. O Journal. 4) A debit: 6.5 Points O Always increases an account. O Is the right-hand side of a T-account. O Always decreases an account. O is the left-hand side of a T-account. 5) Identify the account below that is classified as an asset in a company's chart of accounts: 6.5 Points O Service Revenue O Accounts Payable Accounts Receivable O Owner's Capital