6.		A __________ __________ contains a listing of the ledger accounts and their debit or credit balances to determine that __________ equal __________ in the recording process.
7.		Collectively, all of the accounts in the accounting system are referred to as the __________. The list of accounts in an accountings system (often together with their numbers) is called the __________ __________ __________.
8.		The basic unit in which data are stored in an accounting system is called an __________. These storage units should be so constructed as to readily receive money measurements of the __________ or ___________ in the items for which they are established.
9.		Whether or not an account is established is determined largely by whether or not it will provide __________ __________.
10.		The difference between the amounts entered as increases in an account and those entered as decreases is called the __________ of the account.
11.		Since revenues increase Retained Earnings, and increases in Retained Earnings are recorded on the __________ side of the account, it follows that increases in revenues are recorded on the __________ side of the account.
12.		Since expenses decrease Retained Earnings and since decreases in Retained Earnings are recorded on the __________ side of the account, it follows that increases in expenses are recorded on the __________ side of the account.
13.	The financial accounting process has been shown to consis of eight steps, namely: