The Primary Purpose of the Trial Balance Is to

question 186

Multiple Choice

The primary purpose of the trial balance is to

• A)disclose the complete effect of a transaction in one place.
• B)make sure a journal entry is not posted twice.
• C)transfer journal entries to the ledger accounts.
• D)prove the equality of the debit and credit amounts after posting.

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Definitions:

Mechanical Force

A push or pull action resulting from the interaction of physical objects, which can cause an object to move, stop, or change direction.

Torque Converter

A type of fluid coupling that allows the engine to spin somewhat independently of the transmission, used in automatic transmissions to improve smoothness.

Hydrodynamics

The science of forces acting on, or exerted by, liquids, usually, but not always, in confined circuits.

Hydraulics Principles

Fundamental concepts governing the behavior and operation of hydraulic systems, including fluid dynamics, pressure, and flow control.