← Chapter 2 Export Options Alphabetize Word-Def Delimiter Tab Comma Custom Def-Word Delimiter New Line Semicolon Custom Data Copy and paste the text below. It is read-only. Select All double-entry accounting system A system of accounting for recording transactions, based on recording increases and decreases in accounts so that debits equal credits. horizontal analysis Financial analysis that compares an item in a current statement with the same item in prior statements. transposition the act of reversing the order or place of