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A transaction that has more than one debit and one credit is called a A) chart of accoun

 A transaction that has more than one debit and one credit is called a

A) chart of accounts.

B) compound entry.

C) ledger.

D) credit entry.

62) The first step in analyzing a transaction is

A) to decide if the accounts are increasing or decreasing.

B) to decide to which categories the accounts belong.

C) to decide where the amounts belong.

D) to decide which accounts are affected.

63) The normal balance of an account is

A) debit.

B) credit.

C) the side that decreases.

D) the side that increases.

64) When a computer is bought on account, the result is

A) an increase in the asset Computer and an increase in the liability Accounts Payable.

B) an increase in the asset Computer and a decrease in the liability Accounts Payable.

C) a decrease in the asset Computer and an increase in the liability Accounts Payable.

D) a decrease in the asset Computer and a decrease in the liability Accounts Payable.

65) Accounts Payable had a normal starting balance of $600. There were debit postings of $350 and credit postings of $200 during the month. The ending balance is

A) $750 credit.

B) $750 debit.

C) $450 debit.

D) $450 credit.

66) The beginning balance in Cash was $400. Additional cash of $800 was received. Cheques were written for $700. The Cash balance is

A) $900.

B) $500.

C) $700.

D) $800.

67) Given the following list of accounts with normal balances, what are the trial balance totals of the debits and credits?

 

Cash $500

Accounts Receivable 100

Capital 200

Withdrawals 100

Service Fees 700

Rent Expense 200

A) $800 debit, $1,000 credit

B) $800 debit, $800 credit

C) $1,000 debit, $1,000 credit

D) $900 debit, $900 credit

Dec 06 2019 View more View Less

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