Font Paragraph 2XL Styles Ed . . . 6 . 7 Problem B/Matching Questions Match the following definitions and terms by placing the letter that identifies the best definition in the blank space next to the term. 1. Source documents _2. Debit _3. Posting 4. Double-entry accounting 5. Ledger 6. Journal 7. Account 8. Credit 9. T-account 10. Accounting records D e in un und einense account and increase in a liability owner's capital and A. Decrease in an asset and expense account, and increase in a liability, owner's capital and revenue account; recorded on the right side of a T-account. B. A file containing all accounts of a company and their balances. C. An accounting system where each transaction affects and is recorded in at least two accounts, the sum of the debits for each entry must equal its credits. D. A company's record of each transaction in one place that shows debits and credits for each transaction. E. An increase in an asset and expense account, and decrease in a liability, owner's capital, and revenue account; recorded on the left side of a T-account. F. A record of the increases and decreases in a specific asset, liability, equity, revenue, or expense item G. A simple account form used as a helpful tool in showing the effects of transactions and events on specific accounts. H. Another name for the accounting books, or simply the books. I. The process of transferring journal entry information to the ledger. J. The sources of accounting information Focus EB