Please match each item on the right with the most appropriate item on the left.
1. Accrued revenue...... a. Book of original entry
2. Credit.......... b. Cash is received before service is provided
3. Debit.......... c. Decreases to revenue
4. Deferred revenue...... d. Increases to liabilities
5. Human judgment...... e. Purchase orders, invoices, and receipts
6. Information technology... f. Service is provided before cash is received
7. Journal.......... g. Simplifies the bookkeeping process
8. Posting.......... h. Transferring information from the journal to the ledger
9. Source document...... i. Used to recognize recordable transactions
10. Trial balance...... j. Verifies the equality of debits and credits in the ledger