会计学原理练习题集.docVIP

True / False Questions?1.?Accounting records are also referred to as the books.?TRUE ?3.?Preparation of a trial balance is the first step in the analyzing and recording process.?FALSE 4.?Source documents provide evidence of business transactions and are the basis for accounting entries.?TRUE 5.?Items such as sales tickets, bank statements, checks, and purchase orders are source documents.?TRUE 6.?An account is a record of increases and decreases in a specific asset, liability, equity, revenue, or expense item.?TRUE 7.?A customers promise to pay is called an account payable to the