The First Step in Recording a Transaction in the Journal

question 172

Multiple Choice

The first step in recording a transaction in the journal is:

• A)determining whether each account is increased or decreased by the transaction.
• B)copying the information from the journal to the ledger.
• C)entering the debit side of the journal entry on the left margin and the credit side,which is indented to the right.
• D)specifying each account affected by the transaction and classifying the account by type.

---

Definitions:

Resistance

In psychotherapy, it refers to the patient's unconscious defense mechanisms that block the progress of therapy.

Defensiveness

A psychological reaction characterized by a refusal to accept criticism or the suggestion of fault, often as a mechanism to protect one's ego.

Meta-analysis

A statistical technique used to combine the results of multiple studies on a specific topic to derive a consolidated finding.

Motivational Interviewing

A counseling approach that helps clients find the motivation to make positive decisions and accomplish established goals.