单选题 Debits:
A、
increase both assets and liabilities
B、
decrease both assets and liabilities
C、
increase assets and decrease liabilities.
D、
decrease assets and increase liabilities
单选题 A trial balance:
A、
is a list of accounts with their balances at a given time.
B、
proves the accuracy of all journalised transactions in the ledger
C、
will not balance if a correct journal entry is posted twice.
D、
proves that all transactions have been recorded.
单选题 The effects on the basic accounting equation of performing services for cash are to:
A、
increase assets and decrease equity
B、
increase assets and increase equity.
C、
increase assets and decrease liabilities
D、
increase liabilities and increase equity
单选题 An expense account:
A、
is decreased by debits.
B、
is decreased by credits.
C、
has normal balance of a credit.
D、
is increased by credits.
单选题 Which statement about an account is true?
A、
In its simplest form, an account consists of two parts
B、
An account is an individual accounting record of increases and decreases in specific asset,
liability or equity items.
C、
There are separate accounts for specific assets and liabilities but only one account for equity items.
D、
The left side of an account is the credit or decrease side.
单选题 Which accounts normally have debit balances?
A、
Assets, expense and revenues
B、
Assets, expense and retained earnings
C、
Assets, liabilities and dividends
D、
Assets, dividends and expenses.
单选题 Posting:
A、
normally occurs before journalising.
B、
transfers ledger transaction data to the journal.
C、
is an optional step in the recording process
D、
transfers journal entries to ledger accounts.
单选题 A general ledger:
A、
contains only asset and liability accounts.
B、
should show accounts in alphabetical order.
C、
is a collection of the entire group of accounts maintained by an entity.
D、
provides a chronological record of transactions.
2025-07-07
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