Journals are updated first, and then transactions are posted into the ledger.
A: 正确
B: 错误
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__________.