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Ch 4 Acc.

QuestionAnswer
A chart of accounts list of all accounts used by a business
Ledger a group of accounts; also referred to as a general ledger
Double-entry accounting a system that recognizes the different sides f business transactions as debits and credits
Debit an entry of the left side of an account
Credit an agreement to pay for a purchase at a later time; an entry on the right side of an acount
T account a visual representation of a ledger account. the t account is a tool used to analyze transactions
Normal balance the increase side of an account. the word normal here means usual
Created by: 329117
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