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406 | Basic Financial Accounting and Reporting 20 SCORE: PROFESSOR: NA SE A list of terms and related statements appear below. From the list of terms, select the Matching Type NAME: SECTION: ME Sp one that relates to each statement. A. Special Journals B. Accounts Receivable Ledger C. General Journal D. Cash Payments Journal E. Cash Receipts Journal F. Controlling Account G. General Ledger H. Accounts Payable Ledger 1. Chart of Accounts J. Purchases Journal K. Sales Journal L. Subsidiary Ledger 1. Journals designed in a tabular fashion to accommodate the recording of specific types of similar transactions. 2. A journal containing transactions that cannot be appropriately recorded in a special journal. 3. The principal ledger containing all of the balance sheet and income statement accounts. 4. A group of accounts containing customer names. 5. A general ledger account which is supported by information in a subsidiary ledger. 6. A supplementary record used to provide detailed information for a control account in the general ledger. 7. A special journal used exclusively for recording sales of merchandise on account. 8. A special journal used to record cash receipts. 9. A special journal used for recording all items purchased on account. 10. A special journal used for recording all cash payments