题目内容（请给出正确答案）

[主观题]

A record in which the effects of transactions are first recorded and from which transaction amounts are posted to the ledger is a（n)__________.

A、account

B、trial balance

C、journal

D、t-account

E、balance column account

提问人：网友kangheshui 发布时间：2022-01-07

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更多“A record in which the effects …”相关的问题

第1题

Which financial statement reports an organization’s financial position at a point in time?

A、Income statement.

B、Balance sheet.

C、Statement of owner’s equity.

D、Cash flow statement.

E、Trial balance.

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第2题

A column in journals and ledger accounts used to cross reference journal and ledger entries is the__________.

A、account balance column

B、debit column

C、posting reference column

D、credit column

E、description column

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第3题

A balance column ledger account is____________.

A、an account entered on the balance sheet

B、an account with debit and credit columns for posting entries and another column for showing the balance of the account after each entry is posted.

C、another name for the withdrawals account

D、an account used to record the transfers of assets from a business to its owner

E、a simple form of account that is widely used in accounting to illustrate the debits and credits required in recording a transaction

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第4题

Preparation of a trial balance is the first step in the analyzing and recording process.

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第5题

An account is a record of increases and decreases in a specific asset, liability, equity, revenue, or expense item.

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第6题

When a company provides services for which cash will not be received until some future date, the company should record the amount charged as unearned revenue.

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第7题

In a double-entry accounting system, the total amount debited must always equal the total amount credited.

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第8题

Debits increase asset and expense accounts.

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第9题

A revenue account normally has a debit balance.

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第10题

Crediting an expense account decreases it.

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