会计学原理练习题.docx

Chapter 002 Analyzing and Recording Transactions True / False Questions 1. Accounting records are also referred to as the booksT.RUE 3. Preparation of a trial balance is the first step in the analyzing and recording proceFsAs.LSE 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 c