Because the First Formal Accounting Record of a Transaction Is

question 74

Multiple Choice

Because the first formal accounting record of a transaction is made in a journal from source document information, a journal is commonly referred to as a(n)

• A) ledger.
• B) account.
• C) cross-reference.
• D) book of original entry.

---

Definitions:

Structuralists

Psychologists who aimed to analyze the structure of the mind by breaking down mental processes into their most basic components.

Thought Processes

Thought processes involve the operations of cognition which include thinking, reasoning, problem-solving, and decision-making.

Animal Learning

The process by which animals acquire new behaviors or information through experience, often studied to understand basic learning processes.

Behaviorist

A psychologist or scientist who focuses on observable behaviors rather than internal thought processes or feelings.