General Ledger

2. Amount used to post from the Special Journals to the General Ledger
5. An account used to record all amounts due from credit customers
8. A master file that contains all the ledgers used by a business
10. Sales is a...entry as it is revenue account
11. An account that is recorded in combination with Stock Control when a sale is made
12. An account used when the owner contributes assets to the business
13. Calculated at the end of a period for all Asset and Liabilities accounts
14. Credit account when the owner withdraws stationeries
16. Debit entry in the Bank ledger at the end of a period
17. A Qualitative Characteristic applied by checking if total debits is equal to total credits
18. An account used with the Stock Control account due to credit purchases of goods

1. Debit account in the Purchases Journal
3. An entry recorded on the left side of a ledger account
4. A step performed to complete all Revenue, Expenses, Drawings and Capital accounts
6. An account used when the business makes an investment for a fixed period
7. An account used when the owner removes assets from the business for personal use
9. A record used to list all account balances from the General Ledger
10. Used to record the name of the other account affected by a transaction using the double-entry system
15. Stock Control account uses amounts taken from ... (number) journals
16. Credit entry in the Bank ledger at the end of a period
18. An entry recorded on the right side of a ledger account