Which of the Following Is Not an Example of an Initial

question 26

Multiple Choice

Which of the following is not an example of an initial procedure to be performed before other substantive tests are performed?

• A) Tracing beginning balances in the general ledger to the closing balances in the prior year's trial balance.
• B) Summing and agreeing detail balances in subsidiary ledgers to the general ledger.
• C) Referring to prior year's workpapers.
• D) Understanding the economic substance of transactions.
• E) Ascertaining the accounting principals used in the preceding period.

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Definitions:

Orbital

An equation that represents the wave-like actions of one or two electrons in an atomic structure.

Electrons

Subatomic particles with a negative electric charge, found orbiting the nucleus of an atom, fundamentally involved in chemical bonds and reactions.

Electronic Configuration

The distribution of electrons of an atom or molecule in atomic or molecular orbitals.

Boron

A lightweight, semimetallic element, used in compounds to enhance strength, hardness, and resistance to chemical change.