Section I: Matching. Match Column A with Column B by writing the letter of the correct answer on the answer line provided. (1 pt. each) Column A 1. Costs that can't be easily allocated to any other nominal account. 2. An entry recording an amount owed, listed on the left-hand side or column of an account. 3. Finding the difference between the debit and credit amounts of a particular account i.e. heavier total and lighter total difference and recording that difference amount on the lighter total side. 4. When the estimated value turns out to be above the realized or actual value. 5. A statement of all debits and credits in a double- entry account book, with any disagreement indicating an error. 6. An entry recording a sum received, listed on the right-hand side or column of an account. 7. The closing balance of a ledger account that is carried forward to the next accounting period. 8. A transaction that is not recorded or a transaction that is calculated incorrectly. 9. A person who gives goods or services to the business in credit or does not receive the payment immediately from the business and is liable to receive the payment from the business in future. 10. The opening balance of a ledger account that is brought into the books from a previous accounting period. A. Debit B. Credit Column B C. Balancing ledger accounts D. Balance c/d E. Balance b/d F. Sundry debtors G. Sundry expense H. Sundry creditors 1. Trial balance J. Accounting errors K. Overcast L. Under-cast