Chapter 2: Analyzing and Recording Transactions. Source document, journal, ledger, trial balance, accounting process, checks, supplier bills, purchase orders, bank statement, sales ticket, employee earnings record, account, types of accounts, record, general ledger, asset accounts, liability accounts, equity accounts, revenue accounts, expense accounts, cash, account receivable, notes receivable, prepaid accounts, prepaid expenses, supplies, equipment, buildings, land, real estate, notes payable, promissory note, unearned revenue, prepaid revenue, accounts payable, accrued liabilities, owner's capital, owner's withdrawal, revenues, expenses,