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 When recording a transaction, this side must be recorded first 2 General Journal 3 Periodicity of Recording Transactions 4 Purchase on Credit, on account means.... 5 6 Basic Accounting Equation 7 Chart of Account 8 General Journal Review Process 9 Withdrawal Account 10 Assets=Liabilities + Owner's Equity 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) Increases on the Dr Side Decreases on the Cr Side Normal Balance Debit Is what the business owes