If Carmine Company purchases goods on account for $4,000, then（）
A. assets and liabilities both decrease by $4,000
B. equity increases by $4,000
C. assets increase by $4,000 and liabilities decrease by $4,000
D. assets and liabilities both increase by $4,000
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Credits（）
A. decrease both assets and liabilities
B. decrease assets and increase liabilities
C. increase both assets and liabilities
D. increase assets and decrease liabilities
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
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
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