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		select a concept
(b)		The first step in the recording process		select a concept
(c)		The procedure of transferring journal entries to the ledger accounts		select a concept
(d)		A record of increases and decreases in a specific asset, liability, or owners equity item		select a concept
(e)		The left side of an account		select a concept
(f)		The entering of transaction data in the journal		select a concept
(g)		A list of accounts and their balances at a specific time		select a concept
(h)		Used to decrease the balance in an asset account		select a concept
(i)		A list of all of a companys accounts		select a concept
(j)		An accounting record where transactions are recorded in chronological (date) order		select a concept

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