Answer:
The question is not complete as it is missing options,find attached complete question.
The questions are answered in order as follows:
Trial balance
Journal
Ledger
Account
Chart of accounts
Credit side
Debit side
Accounting transaction
Explanation:
Please note the question posted is less than one compared to the attached one.
The question missing is found below:
The procedure for transferring journal entry amounts to the ledger accounts is known as posting.
In addition the journal tests the arithmetic accuracy of posting carried out in the journal by ensuring that all debits equal credit entries.