Final answer:
The general journal is the record that displays transactions in chronological order. The general ledger, trial balance, and chart of accounts serve different roles within the accounting process and are not chronological records of transactions. Option a.
Step-by-step explanation:
The option that shows a chronological record of all transactions is a. The general journal. This is the initial book where transactions are recorded in the order that they occur before they are posted to the individual accounts in the ledger.
The general journal includes the date of the transaction, the accounts involved, and the amounts to be debited and credited, along with a brief description of the transaction.
Option d. The general ledger, while closely related, is not a chronological record but rather a collection of the company's accounts. Meanwhile, a trial balance is a statement that lists the balances of all accounts at a point in time and is used to verify that the sum of debits equals the sum of credits.
The chart of accounts is simply a list of all available accounts in the ledger, which may be used to classify transactions.
Option a.