Chapter 3 Matching a. Transactions report b. Trial balance c. Journal entry d. Opening Balance Equity e. Customer Entity to whom you sell products/services Account used to offset beginning balance adjustments Merchandise a company purchases from a vendor Efforts made by a company to add value to a customer A listing of the debit or credit balances as of a specific date Dictates where an account appears in all reports Transactions for an account for a specified period Entity from whom you purchase products/services Checking Commonly used to adjust accounts f. Vendor g. Product h. Service i. Account type j. Detailed type example