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Assessment of the physical space visible to an individual is:
Journal
A chronological record of all financial transactions, used to transfer information to a company's ledger.
Ledger
A book or collection of financial accounts of a particular type, often referred to as the final book of entry where transactions are summarized.
Trial Balance
A trial balance is a bookkeeping report that lists the balances in each of an organization's general ledger accounts to check the mathematical accuracy of the accounting entries.
Prepaid Insurance
An asset account representing insurance premiums paid in advance, which are expensed as the insurance coverage pertains to future accounting periods.
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