A listing of account names available for recording transactions is known as?

The correct answer is the Chart of Accounts. This term refers to a systematic listing of all the account names that a business uses to record transactions in its accounting system. Each account represents a specific category of transactions, such as assets, liabilities, equity, revenues, and expenses, allowing for organized financial tracking and reporting.

The Chart of Accounts serves as a framework for the financial data and provides clarity on where transactions should be recorded. It is fundamental for bookkeeping as it helps in categorizing financial information correctly, ensuring accurate financial statements and analysis.

Other options can be understood in the context of accounting but serve different purposes. An account statement typically reflects the details of transactions over a certain period for a specific account. A general journal is the initial book of entry where all financial transactions are recorded before being transferred to the appropriate accounts. Financial reports summarize the financial status of a business at a point in time or over a period, derived from the data contained in the Chart of Accounts but are not a listing of accounts themselves.