ABT Corporation Uses Block Coding for Its Chart of Accounts

question 25

Multiple Choice

ABT Corporation uses block coding for its chart of accounts, which includes Cash (101) , Land (201) , Accounts payable (301) and Retained Earnings (501) .Which of the following account numbers is most likely associated with an account that will appear on the adjusted trial balance but not on the post-closing trial balance?

• A)203
• B)405
• C)504
• D)701

---

Definitions:

Fixation

In psychology, a persistent focus of the id’s pleasure-seeking energies at an earlier stage of psychosexual development.

Sign Language

A form of communication that uses visual gestures and signs, as used by deaf and hard-of-hearing people.

Syntax

Syntax refers to the set of rules, principles, and processes that govern the structure of sentences in a language, including the arrangement of words and phrases to create meaningful sentences.

Imitation

The action of using someone or something as a model and replicating their behavior or actions.