Relier Pairs General Journal & General ReviewVersion en ligne Match the information or term from column a, with the one that corresponds in column b. par Janelle Vernon 1 Withdrawal Account 2 3 Purchase on Credit, on account means.... 4 When recording a transaction, this side must be recorded first 5 General Journal Review Process 6 General Journal 7 Chart of Account 8 Basic Accounting Equation 9 Periodicity of Recording Transactions 10 Increases on the Dr Side Decreases on the Cr Side Normal Balance Debit Is what the business owes Assets=Liabilities + Owner's Equity List of every account in the general ledger of an accounting system. Transactions must be recorded daily as they occur The amount due to the supplier will be paid after (at a later date)