If the Sum of the Debit Column Equals the Sum

question 29

Multiple Choice

If the sum of the debit column equals the sum of the credit column in a trial balance it indicates

• A) no errors have been made.
• B) no errors can be discovered.
• C) that all accounts reflect correct balances.
• D) the mathematical equality of the accounting equation.

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Definitions:

Moderate Arousal

An optimal level of mental or physical activation that can enhance performance or learning according to arousal theory.

Relaxation Exercises

Techniques or activities designed to reduce stress and induce a state of calm.

Yerkes-Dodson Law

A theory suggesting there is an optimal level of arousal for the best performance of a task: too little or too much arousal can decrease performance.

Physical Arousal

The physiological state of being alert and engaged, often including increased heart rate, blood pressure, and sensory alertness.