Final answer:
The correct answer to the list of accounts used by a business is b. chart of accounts, which includes all accounts for recording transactions and aligns with financial statements.
Step-by-step explanation:
The list of accounts used by a business is referred to as the chart of accounts. This includes all the accounts the business uses to record transactions, which can be assets, liabilities, equity, revenues, and expenses. The chart of accounts is organized in a way that mirrors the financial statements, like the balance sheet and income statement, facilitating an orderly accounting system and financial reporting.
The options provided include 'journal', which is a record where transactions are listed chronologically; 'T chart' or T-account, which is a visual aid representing a ledger account used for teaching, and 'debit listing', which is not a standard term in accounting. Therefore, the correct answer to this schoolwork question is b. chart of accounts.