1. The detailed record of the changes in a particular asset, liability, or owner's equity

2. The book (or printout) holding all the accounts

3. The chronological record of transactions

4. A list of all the accounts with their balances

5. The accounting process of copying a transaction from the journal to the ledger

6. A list of all the accounts with their account numbers

7. The right side of an account

8. The left side of an account

9. The balance that appears on the side of an account – debit or credit – where we record increases

10. Normal balance

11. Ledger

12. Journal

13. Account

14. Credit

15. Posting

16. Trial Balance

17. Debit

18. Chart of Accounts