The chronological record in which transactions are initially recorded in the order in which they occur is called a:

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The general journal is the chronological record in which transactions are initially recorded in the order in which they occur. The balance sheet is a financial statement that shows a company's assets, liabilities, and equity at a specific point in time. The chart of accounts is a list of all the accounts used by a company. The trial balance is a list of all the accounts and their balances at a specific point in time, used to ensure that the total debits equal the total credits. None of these options fit the description of a chronological record of transactions.

The Chronological Record in Which Transactions Are Initially Recorded in the Order