객관식
Which of the following is NOT a balance sheet account?
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1. Introduction to Accounting
The Financial Statements
객관식
What is the usual order of accounts in the general ledger?
A
Expenses, Revenues, Equity, Assets, Liabilities
B
Revenues, Expenses, Assets, Liabilities, Equity
C
Liabilities, Assets, Equity, Revenues, Expenses
D
Assets, Liabilities, Equity, Revenues, Expenses
검증된 단계별 안내1
Understand that the general ledger is a complete record of all financial transactions of a company, organized by accounts.
Recall that the usual order of accounts in the general ledger follows the accounting equation: Assets = Liabilities + Equity. This forms the foundation of financial accounting.
Recognize that after the balance sheet accounts (Assets, Liabilities, and Equity), the income statement accounts (Revenues and Expenses) are listed.
The correct order is: Assets, Liabilities, Equity, Revenues, Expenses. This order reflects the flow from the balance sheet to the income statement.
Use this order to organize accounts in the general ledger, ensuring consistency and adherence to accounting principles.
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