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