Match the following statements to the appropriate terms.

An entry that involves three or more accounts.

Transferring journal entries to ledger accounts.

The side which increases an account.

A list of all the accounts used by a company.

A record of increases and decreases in specific assets, liabilities, and stockholders items.

Left side of an account.

An entry that involves only two accounts.

A book of original entry.

A list of accounts and their balances at a given time.

Has a credit normal balance.