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