Exercise 2-3 Identifying a ledger and chart of accounts LO C3 Select the item that best completes each of the descriptions below. eBook C a Increases and decreases in a specific asset. liability, equity revenue or expense are recorded in an b. A(n) such as a sales receipt is reable evidence of a transaction and its amount A of accounts is a list of all accounts a company uses not including account balances d Ant has a complete record of every transactions recorded A collection of accounts and account balances is referred to as ain) References General ledger journal account Source document chart journal General ledger Exercise 2-3 Identifying a ledger and chart of accounts LO C3 Select the item that best completes each of the descriptions below. acco a. Increases and decreases in a specific asset, liability, equity, revenue, or expense are recorded in an) b. Ain) such as a sales receiptis reliable evidence of a transaction and its amount CA _ of accounts is a list of all accounts a company uses not including account balances d. Ain) has a complete record of every transactions recorded e. A collection of accounts and account balances is referred to as a[n)