举一反三
- A（）is a chronological (arrange in order of time ) record of business transactions. A: journal B: ledger accounts C: general ledger
- 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.
- 中国大学MOOC: A column in journals and ledger accounts used to cross reference journal and ledger entries is the__________.
- Closing is behind the procecess of_____. A: adjusting the accounts B: preparation of financial statement C: preparation of trial balance D: post the general ledger
- The procedure of transferring journal entries to the ledger accounts is called（） A: journalizing B: analyzing C: reporting D: posting
内容
- 0
中国大学MOOC: The process of transferring general journal information to the ledger is___________.
- 1
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
- 2
The general journal is used for transactions not covered by special journals and for adjusting, closing, and correcting entries. ()
- 3
Journal entries are transferred to the ledger. This process is called posting.
- 4
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