A) the side which increases accorg Ledger Account Normal Account Balance Bhi accounting record of iecera Debit o HC) Has a credit normal balance Revenue Account D Transferring journal entries O Evidence that a transadan has Journal - A list of all the accounts used by a company Posting Chart of Accounts 6) left side of an account Trial Balance H A list of accounts and their balancs Source Document I the entire group of accounts maintained by a compa I shows the debit and credit effects of specific transactions