Ledgers - - A book or computer file containing accounts., Debit Side - - The left-hand side of an account where "what is received" is recorded., Credit Side - - The right-hand side of an account where "what is given" is recorded., T-Account - - Another name for a ledger account, derived from its shape., Details (Narrative) - - The column in an account that states where the corresponding other entry is recorded.,

Lesson 1 - Match-up Activity: Ledger Accounts

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