ABT Corporation Uses Block Coding for Its Chart of Accounts

question 25

Multiple Choice

ABT Corporation uses block coding for its chart of accounts, which includes Cash (101) , Land (201) , Accounts payable (301) and Retained Earnings (501) .Which of the following account numbers is most likely associated with an account that will appear on the adjusted trial balance but not on the post-closing trial balance?

• A)203
• B)405
• C)504
• D)701

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Definitions:

Depth Perception

The ability to see objects in three dimensions and to judge the distance of objects.

Retinal Disparity

A key concept in binocular vision, referring to the slight difference in the images projected on the retina of each eye, which is crucial for depth perception.

Clyde Tombaugh

An American astronomer best known for discovering Pluto in 1930.

Pluto

A dwarf planet in the Solar System, known for its icy composition and once considered the ninth planet from the Sun.