Match the Term with Its Definition

Match the term with its definition.(There are more definitions than terms.)
TERM
_____ (1)Duality Of Effects
_____ (2)Journal Entry
_____ (3)Posting
_____ (4)Debit
_____ (5)Chart Of Accounts
_____ (6)T-Account
_____ (7)Credit
_____ (8)Cost Principle
DEFINTION
A.A journal entry that lowers the balance of the account.
B.When journal entries are recorded in the appropriate T-account.
C.The concept that a company must keep separate accounts by time period.
D.A simplified version of an account in the General Ledger.
E.The mechanism used to record each transaction in the General Journal.
F.When a company's balance sheet has been verified by an outside auditor.
G.The concept that any transaction must have at least two effects on the accounting equation.
H.When a dollar value is assigned to an item recorded in the accounting system.
I.Compares balance sheet items from two different time periods.
J.An amount that is posted on the left side of a T-account or ledger.
K.The principle that a company should use the least optimistic measure,when uncertainty exists.
L.Assets are initially recorded at the amount paid to acquire them.
M.A journal entry that raises the balance of the account.
N.A balance sheet where assets appear on the top,liabilities in the middle and stockholders' equity appears on the bottom.
O.An amount that is posted on the right side of a T-account.
P.A summary of account names and numbers.