If the Debit and Credit Column Totals of a Trial

question 191

Multiple Choice

If the Debit and Credit column totals of a trial balance are equal, then:

• A) All transactions have been recorded correctly.
• B) All entries from the journal have been posted to the ledger correctly.
• C) All ledger account balances are correct.
• D) The total debit entries and total credit entries are equal.
• E) The balance sheet would be correct.

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Definitions:

Cognitive Functioning

The capacity of the brain to process, reason, remember, and relate information.

Motor Skills

The abilities required to perform movements and tasks, involving coordination between the brain and muscles, categorized into fine and gross motor skills.

Vocabulary Spurt

Also known as a naming explosion; a period of rapid vocabulary learning that occurs from about 16 to 24 months of age.

Cooing

An infant’s repetition of sounds, such as “ahhhh,” “ohhh,” and “eeee,” that begins between 2 and 3 months of age.