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外国会计选读题库

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ng of the balance of each account in active use. 9. Which of the following errors will be disclosed in the preparation ofa trial balance? a. Recording transactions in the wrong account. b. Duplication ofa transaction in the accounting records. c. Posting only the debit portion ofa particular journal entry. d. Recording the wrong amount for a transaction to both the account debited and the account credited. 10. The basic sequence in the accounting process can best be described as: a. Transaction, journal entry, source document, ledger account, trial balance. b. Source document, transaction, ledger account, journal entry, trial balance. c. Transaction, source document, journal entry, trial balance, ledger account. d. Transaction, source document, journal entry, ledger account, trial balance.

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