객관식
In most accounting software, journal entries are typically recorded under which tab?
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2. Transaction Analysis
Journal Entries: Debits and Credits
객관식
In the context of recording journal entries, which of the following statements correctly describes the effect of a debit entry?
A
A debit decreases asset accounts and increases liability accounts.
B
A debit increases both asset and liability accounts.
C
A debit decreases both asset and expense accounts.
D
A debit increases asset accounts and decreases liability accounts.
검증된 단계별 안내1
Understand the basic rules of debits and credits: In accounting, a debit entry increases asset and expense accounts, while it decreases liability, equity, and revenue accounts.
Analyze the statement provided: The problem asks which statement correctly describes the effect of a debit entry. Review each option carefully to determine its accuracy based on the rules of debits and credits.
Evaluate option A: 'A debit decreases asset accounts and increases liability accounts.' This is incorrect because a debit increases asset accounts, not decreases them, and it decreases liability accounts, not increases them.
Evaluate option B: 'A debit increases both asset and liability accounts.' This is incorrect because a debit increases asset accounts but decreases liability accounts.
Evaluate option C: 'A debit decreases both asset and expense accounts.' This is incorrect because a debit increases both asset and expense accounts. The correct answer is: 'A debit increases asset accounts and decreases liability accounts,' as it aligns with the fundamental rules of debits and credits.
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