Terms relating to concepts discussed in this chapter along with descriptions of the terms follow. Match each of the terms or phrases 1 through 12 with the most closely aligned description a through /. 1. Accounting equation 2. T-account 3. Chart of accounts 4. Accounting cycle 5. Posting 6. General journal 7. Source document 8. Special journal 9. Adjusting journal entries 10. Unadjusted trial balance 11. Adjusted trial balance 12. Closing process 0 = e a. Allows for revenues and expenses to be recorded in the appropriate accounting period b. Record of similar transactions such as sales or cash receipts c. Equates assets to liabilities plus stockholders' equity d. To transfer from the journal to the ledger e. Transfer of a temporary account balance to a permanent account balance f. Form of a ledger g. All-purpose record of transactions in a chronological sequence h. List of ending balances of accounts before adjusting entries are recorded i. Provides evidence of a transaction j. Master list of accounts and unique identifiers k. List of ending balances of accounts after adjusting entries are recorded 1. Process repeated each accounting period leading to financial reporting