Which of the Following Items Would NOT Be Included in the Journal

question 77

Multiple Choice

Which of the following items would NOT be included in the journal entry for a transaction?

• A) The source documents initiating the transaction
• B) The date the accounting transaction was entered
• C) The titles of the accounts debited
• D) The dollar amount credited

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Definitions:

Service Charge

Fees charged for services provided, typically by banks or other financial institutions, which may include account maintenance or transaction fees.

Credit Card

A credit card is a payment card issued by financial institutions that allows cardholders to borrow funds within an agreed limit for purchases or cash advances.

Journal Entry

A journal entry is a record in accounting that logs a transaction in the financial statements of a business.

Allowance Method

An accounting technique used to account for bad debts by estimating uncollectible accounts at the end of each period.