题目内容

An account is a part of the financial information system and is described by all except which one of the following()

An account has a debit and credit side
B. An account is a source document
C. An account may be part of a manual or a computerized accounting system
D. An account has a title

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A trial balance may balance even when each of the following occurs except when()

A. a transaction is not journalized
B. a journal entry is posted twice
C. incorrect accounts are used in journalizing
D. a transposition error is made on part of the entry

The normal balance of any account is the()

A. left side
B. right side
C. side which increases that account
D. side which decreases that account

A credit is not the normal balance for which account listed below()

A. Supplies Expense
B. Service Revenue
C. Notes Payable
D. Owner,Capital

A chart of accounts usually starts with()

A. asset accounts
B. expense accounts
C. liability accounts
D. revenue accounts

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