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.
The beginning Cash balance was $6,000. At the end of the period, the balance was $7,000. If total cash paid out during the period was $20,000, the amount of cash receipts was
A. $21,000.
B. $26,000.
C. $19,000.
D. $27,000
In a double-entry accounting system
A. half of all the accounts have a normal credit balance.
B. liabilities, owners’ equity, and revenue accounts all have normal debit balances.
C. a debit entry is recorded on the left side of a T-account.
D. a debit entry is recorded on the right side of a T-account.
Which accounts appear on which financial statement?
A. Balance sheet: Receivables, land, payablesIncome statement: Revenues, supplies
Balance sheet: Cash, revenues, landIncome statement: Expenses, payables
C. Balance sheet: Cash, receivables, payables Income statement: Revenues, expenses
D. Balance sheet: Expenses, payables, cash Income statement: Revenues, receivables, land
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