Basic Pro Understanding the basic "tools" of account Perhaps you have watched the game show known as "Jeopardy." Contestants must prepare a questio is answered by a given prompt. It is your turn to play "Jeopardy" and your category is "tools of accour For instance, if your prompt was "book of original entry," you would reply: "What is the general journal?" And remember, the prompts get harder as you go. Don't forget to answer in the form of a question (a) Debits must equal these (b) Used to increase expense accounts (c) The process of transferring data from journal to ledger (d) Not a financial statement, showing balance (e) The offspring of a control account (f) A "scratch pad" for accountants