. Debit A. The cost of operating a business; a decrease in stockholders' equity 2. Expense B. Assets - Liabilities 3. Net income C. Grouping of accounts 4. Ledger D. Copying data from the journal to the ledger 5. Posting E. Record of transactions 6. Normal balance F. Revenues - Expenses 7. Payable G. Left side of an account 8. Journal H. Always an asset 9. Receivable I. Side of an account where increases are recorded 10. Owners' equity J. Always a liability