Definition Accounting Term a. A detailed record of all increases and decreases that have occurred in a particular asset, liability, or equity during a period 8 b. The record holding all the accounts of a business, the changes in those accounts, and their balances 8 c. A journal entry that is characterized by having multiple debits and/or multiple credits 2 d. A record of transactions in date order 5 e. Left side of a T-account 0 f. Side of an account where increases are recorded 0 g. Transferring amounts from the journal to the ledger 0 h. Right side of a T-account 0 i. A list of all accounts with their balances at a point in time 0 j. A list of all accounts with their account numbers 0