Chapter D, Problem 3E

Enter the number for the item that best completes each of the descriptions below.
1. Chart 2. General ledger 3. Journal 4. Account 5. Source document
a. A(n)______ of accounts is a list of all accounts a company uses, not including account balances.
b. The______ is a record containing all accounts used by a company, including account balances.
c. A(n)______describes transactions entering an accounting system, such as a purchase order.
d. Increases and decreases in a specific asset, liability, equity, revenue, or expense are recorded in a(ti)
e. A(n) has a complete record of every transaction recorded.

Exercise D-3
Identifying a ledger and chart of accounts
C3