1. is the process of transferring journal entries to ledger accounts.
2. The left hand side of the ledger account is termed as .
3. The right hand side of the ledger account is termed as .
4. is the abbreviation used for debit.
5. The term credit is usually abbreviated by .
6. is a process that involves finding out the balance of a ledger account.
7. If debit side of an account is heavier than credit side, the account will show a balance.
8. The difference between the totals of two sides of a ledger account is called .
9. Liability accounts in the ledger normally show balance.
10. Asset accounts normally show balance.
11. is known as the king of all books.
12. The posting reference column in a ledger account means of the general journal where the journal entry has been made.
13. The name of the account written at the top is termed as .
14. Revenue/income accounts are expected to have a balance.
15. Drawings account has a balance.