1.

Accounts that are not closed to a zero balance at the end of each   period.

2.

A system of recording transactions in a way that maintains the equality of the accounting equation.

3.

A group of accounts providing the detail for a specific general ledger control account.

4.

A system of accounting in which revenues and expenses are recorded as they are earned and incurred, not necessarily when cash is received or paid.

5.

The process of classifying and grouping similar transactions in common accounts by transferring amounts from the journal to the ledger.

6.

Entries required at the end of each accounting period to update the accounts as necessary and to fully recognize, on an accrual basis, revenues   and expenses for the period.

7.

A listing of all account balances that provides a means of testing whether total debits equal total credits for all accounts.

8.

A columnar schedule used to summarize accounting data; often used to   facilitate the preparation of the financial statements.

a.

accrual accounting

e.

general ledger

i.

real accounts

b.

adjusting entries

f.

nominal accounts

j.

subsidiary ledger

c.

closing entries

g.

post-closing trial balance

k.

trial balance

d.

double-entry accounting

h.

posting

l.

work sheet