A chart of accounts usually starts with（）
A. asset accounts
B. expense accounts
C. liability accounts
D. revenue accounts
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The right side of an account（）
A. is the correct side
B. reflects all transactions for the accounting period
C. shows all the balances of the accounts in the system
D. is the credit side
In recording an accounting transaction in a double-entry system（）
A. the number of debit accounts must equal the number of credit accounts
B. there must always be entries made on both sides of the accounting equation
C. the amount of the debits must equal the amount of the credits
D. there must only be two accounts affected by any transaction
All of the financial statements are for a period of time except the（）
A. income statement
B. statement of owner’s equity
C. balance sheet
D. statement of cash flows
The balance sheet is frequently referred to as（）
A. an operating statement
B. the statement of financial position
C. the statement of cash flows
D. the statement of owner’s equity
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