Accounting English (part5)课件.pptVIP

Exercises I. Complete the following sentences 1. The balance of an ____ can be found in the general ledger. (entry) 2. The ___ portion of any entry is always written first in journals. (debit) Exercises 3. The journal ___ ____ is entered in the general ledger account as a posting reference. (page number) 4. The explanation in the journal identifies the transaction’s ____ ____. (source document) Exercises 5. The _____ ____ is entered in the general journal as a posting reference. (account number) Exercises II. Circle T if the statement is True, F if it is False. 1. In all journal entries, at