A __________ __________ contains a listing of the ledger accounts and their debit or credit balances to determine that __________ equal __________ in the recording process.

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 __________ __________ __________.

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.

Whether or not an account is established is determined largely by whether or not it will provide __________ __________.

The difference between the amounts entered as increases in an account and those entered as decreases is called the __________ of the account.