Match the Following Terms with the Appropriate Definition

Multiple Choice

Match the following terms with the appropriate definition.
-Balance column account

A) A record containing all accounts of a company and their balances.
B) A written promise to pay a definite sum of money on a specified future date.
C) The difference between total debits and total credits for an account including the beginning balance.
D) An increase in an asset, dividend, and expense account, and a decrease in a liability, common stock, and revenue account; recorded on the left side of a T-account.
E) A list of accounts and their balances at a point in time; the total debit balances should equal the total credit balances.
F) An account with debit and credit columns for recording entries and another column for showing the balance of the account after each entry.
G) The ratio of total liabilities to total assets; used to reflect the risk associated with the company's debts.
H) A list of all accounts used by a company and the identification number assigned to each account.
I) A decrease in an asset, dividend, and expense account, and an increase in a liability, common stock, and revenue account; recorded on the right side of a T-account.
J) A chronological record of each transaction in one place that shows debits and credits for each transaction.