The first step in the recording process is to（）
A. prepare financial statements
B. analyze each transaction for its effect on the accounts
C. post to a journal
D. prepare a trial balance
查看答案
The standard format of a journal would not include（）
A. a reference column
B. an account title column
C. a T-account
D. a date column
On June 1, 2019, Delbert Inc. reported a cash balance of $12,000. During June, Delbert made deposits of $3,000 and made disbursements totalling $14,000. What is the cash balance at the end of June（）
A. $1,000 debit balance
B. $15,000 debit balance
C. $1,000 credit balance
D. $4,000 credit balance
A T-account is（）
A. a way of depicting the basic form of an account
B. what the computer uses to organize bytes of information
C. a special account used instead of a trial balance
D. used for accounts that have both a debit and credit balance
The double-entry system requires that each transaction must be recorded（）
A. in at least two different accounts
B. in two sets of books
C. in a journal and in a ledger
D. first as a revenue and then as an expense
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