A detailed record of all increases and decreases that have occurred in a particular asset, liability, or equity during a period d. The record holding all the accounts of a business, the changes in those accounts, and their balances A journal entry that is characterized by having multiple debits and/or multiple credits A record of transactions in date order Left side of a T-account Side of an account where increases are recorded Transferring amounts from the journal to the ledger Right side of a T-account A list of all accounts with their balances at a point in time A list of all accounts with their account numbers li