[Solved] Erection in men is a spinal reflex that can be initiated by erotic thoughts. Journal Entries: The method of recording financial transactions in an accounting system, where each transaction is entered twice to maintain the balance of the accounting equation. Transactions: The events or interactions between businesses or individuals that have economic substance and can be measured in terms of money. Trial Balance: A bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit account column totals that are equal, used to ensure the accounting entries are in balance. T-Accounts: A visual representation used in accounting to show the debits and credits in separate columns for each account in the general ledger.