Match each concept with the best description below. Each concept may be used more than once, or may not be used at all.

(a)The normal balance for liabilities

Journalizing

Journal

Ledger

Trial balance

Posting

Analyzing transactions

Account

Credit

Chart of accounts

Debit

(b)The first step in the recording process

Journalizing

Analyzing transactions

Chart of accounts

Ledger

Posting

Account

Debit

Trial balance

Credit

Journal

(c)The procedure of transferring journal entries to the ledger accounts

Chart of accounts

Analyzing transactions

Debit

Journalizing

Credit

Journal

Account

Ledger

Posting

Trial balance

(d)A record of increases and decreases in a specific asset, liability, or owner's equity item

Account

Journalizing

Analyzing transactions

Credit

Chart of accounts

Posting

Trial balance

Debit

Journal

(e)The left side of an account

Chart of accounts

Journalizing

Debit

Credit

Posting

Trial balance

Ledger

Account

Journal

Analyzing transactions

(f)The entering of transaction data in the journal

Journal

Credit

Debit

Journalizing

Trial balance

Analyzing transactions

Chart of accounts

Account

Ledger

Posting

(g)A list of accounts and their balances at a specific time

Account

Trial balance

Analyzing transactions

Journalizing

Ledger

Posting

Chart of accounts

Debit

Credit

Journal

(h)Used to decrease the balance in an asset account

Chart of accounts

Ledger

Debit

Journal

Credit

Journalizing

Account

Posting

Trial balance

Analyzing transactions

(i)A list of all of a company's accounts

Trial balance

Analyzing transactions

Chart of accounts

Account

Credit

Debit

Journal

Journalizing

Ledger

Posting

(j)An accounting record where transactions are recorded in chronological (date) order

Journal

Journalizing

Debit

Ledger

Trial balance

Posting

Account

Analyzing transactions

Chart of accounts

Credit

thnaks