that __________ equal __________ in the recording process.
Collectively, all of the accounts in the accounting system are referred to as the __________. The list of accounts in an accountings system (often together with their numbers) is called the __________ __________ __________.
The basic unit in which data are stored in an accounting system is called an __________. These storage units should be so constructed as to readily receive money measurements of the __________ or ___________ in the items for which they are established.
Whether or not an account is established is determined largely by whether or not it will provide __________ __________.
The difference between the amounts entered as increases in an account and those entered as decreases is called the __________ of the account.
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