A Rule of Evidence Requiring That Communications Between a Client

question 34

Multiple Choice

A rule of evidence requiring that communications between a client and his or her attorney be kept confidential, unless the client consents to disclosure is called:

• A) attorney-client privilege
• B) Gideon protection
• C) Strickland standard
• D) adversary

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Definitions:

Unadjusted Trial Balance

A preliminary list of all accounts and their balances before any adjusting entries are made, used to verify the equality of debits and credits.

Closing Entry

A closing entry is an accounting action that transfers the balances of temporary accounts to permanent accounts, thereby resetting the temporary accounts to zero for the start of the next accounting period.

Expense Accounts

Accounts that track the costs incurred by a business in its operational activities, which are then used to calculate net income by subtracting them from revenues.

Income Summary

An account used in the closing process that summarizes the revenues and expenses for a specific accounting period, facilitating the calculation of net income or loss.