Terminology. Please match each item on the right with the most appropriate item on the left.
1. Accrued revenue | a. Book of original entry |
2. Credit | b. Cash is received before service is provided |
3. Debit | c. Decreases to revenue |
4. Deferred revenue | d. Increases to liabilities |
5. Human judgment | e. Purchase orders, invoices, and receipts |
6. Information technology | f. Service is provided before cash is received |
7. Journal | g. Simplifies the bookkeeping process |
8. Posting | h. Transferring information from the journal to the ledger |
9. Source document | i. Used to recognize recordable transactions |
10. Trial balance | j. Verifies the equality of debits and credits in the ledger |
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