A Column in Journals and Ledger Accounts Used to Cross

question 159

Multiple Choice

A column in journals and ledger accounts used to cross reference journal and ledger entries is the:

• A) Account balance column.
• B) Debit column.
• C) Posting reference column.
• D) Credit column.
• E) Description column.

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Definitions:

Machine Hours

A measure of the total time that machinery is operated during a given period for manufacturing or producing something.

Bar Code Scanners

Electronic devices used to read and output printed barcodes to a computer, facilitating inventory management and sales operations.

Receiving Report

A document that records the details of goods received by a company, often used to verify shipments with purchase orders.

Materials Ledger

A detailed record keeping system that tracks the quantity and cost of materials on hand, received, and issued for production.