A(n) _____ is an orderly arrangement used to logically access rows in a table in the context of preparing a trial balance.

• A. chart of accounts
• B. bank reconciliation
• C. income statement
• D. general journal

Answer: (A)

Verified step by step guidance

1. Understand the context of the problem: The question is asking about an orderly arrangement used to logically access rows in a table, specifically in the context of preparing a trial balance.
2. Recall the purpose of a trial balance: A trial balance is a summary of all ledger accounts and their balances at a specific point in time, used to ensure that total debits equal total credits.
3. Identify the tool or document that organizes accounts systematically: The chart of accounts is a structured list of all accounts used by an organization, categorized into assets, liabilities, equity, revenues, and expenses. It serves as the foundation for preparing a trial balance.
4. Eliminate incorrect options: Bank reconciliation is a process to match the bank statement with the company's records, the income statement summarizes revenues and expenses, and the general journal records transactions chronologically. None of these directly relate to organizing accounts for a trial balance.
5. Conclude that the correct answer is 'chart of accounts,' as it is the orderly arrangement used to logically access rows in a table for preparing a trial balance.