1. The problem asks to define several accounting terms. 2. Definitions: - **Accounting**: The process of recording, summarizing, analyzing, and reporting financial transactions of a business. - **Accrued revenue**: Revenue that has been earned but not yet received in cash or recorded. - **Account**: A record in the accounting system that tracks all increases and decreases in a specific asset, liability, equity, revenue, or expense. - **Trial balance**: A report that lists the balances of all accounts to check that total debits equal total credits. - **Journal Entry**: The recording of a financial transaction in the accounting journal, showing accounts debited and credited. 3. These definitions are fundamental to understanding basic accounting principles.