A: 正确
B: 错误
举一反三
- Accounting cycle usually can be divided into the following steps:(1) from source documents.(2)Applying double-entry system to .(3) the entries in the journals into the general(and the subsidiary) ledger accounts.(4) the general ledger accounts.(5) ，journalizing and posting them into ledger accounts.(6)Preparing a .(7)Preparing . A: Analyzing transactions B: record transactions in journals C: Posting D: Adjusting E: Making closing entries F: trial balance G: financial statements
- The general journal is used for transactions not covered by special journals and for adjusting, closing, and correcting entries. A: 正确 B: 错误
- Adjusting entries are recorded in the general journal but are not posted to the accounts in the general ledger.( )
- Which one of the following is not the purpose of a receivables ledger control account? A: A receivables ledger control account provides a check on the arithmetical accuracy of the personal ledger. B: A receivables ledger control account helps to locate errors in the trial balance. C: A receivables ledger control account ensures that there are no errors in the personal ledger. D: Control accounts help deter fraud
- 中国大学MOOC: A column in journals and ledger accounts used to cross reference journal and ledger entries is the__________.
内容
- 0
The general journal is used for transactions not covered by special journals and for adjusting, closing, and correcting entries. ()
- 1
A column in journals and ledger accounts used to cross reference journal and ledger entries is the__________. A: account balance column B: debit column C: posting reference column D: credit column E: description column
- 2
Posting is the transfer of journal entry information to the ledger. A: 正确 B: 错误
- 3
The essential point of the double-entry system of accounting is that every transaction A: affects accounts on both sides of the balance sheet. B: is recorded in both the journal and the ledger. C: increase one ledger account and decrease another. D: affects two or more ledger accounts and is recorded by an equal amount of debits and credits.
- 4
Accounting cycle usually can be divided into the following steps:(1)Analyzing transactionsfrom source documents.(2)Applying double-entry system to .(3) the entries in the journals into the general(and the subsidiary) ledger accounts.(4) the general ledger accounts.(5) ，journalizing and posting them into ledger accounts.(6)Preparing a trial balance .(7)Preparing .