题目内容

Which account types normally have a debit balance?

A. Revenues
B. Liabilities
C. Expenses
D. Both Revenues and Liabilities

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An attorney performs services of $1,100 for a client and receives $400 cash, with the remainder on account. The journal entry for this transaction would

A. debit Cash, debit Service Revenue, credit Accounts Receivable.
B. debit Cash, debit Accounts Receivable, credit Service Revenue.
C. debit Cash, credit Service Revenue.
D. debit Cash, credit Accounts Receivable, credit Service Revenue.

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Accounts Payable had a normal beginning balance of $1,300. During the period, there were debit postings of $700 and credit postings of $900. What was the ending balance?

A. $1,500 credit
B. $1,100 debit
C. $1,100 credit
D. $1,500 debit

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The list of all accounts with their balances is the

A. balance sheet.
B. journal.
C. trial balance.
D. chart of accounts.

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The basic summary device of accounting is the

A. account.
B. ledger.
C. trial balance.
D. journal.

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Which account types normally have a debit balance?

A. Revenues B. Liabilities C. Expenses D. Both Revenues and Liabilities

An attorney performs services of $1,100 for a client and receives $400 cash, with the remainder on account. The journal entry for this transaction would

Accounts Payable had a normal beginning balance of $1,300. During the period, there were debit postings of $700 and credit postings of $900. What was the ending balance?

The list of all accounts with their balances is the

The basic summary device of accounting is the

A. Revenues
B. Liabilities
C. Expenses
D. Both Revenues and Liabilities