The essential point of the double-entry system of accounting is that every transaction ____
A、affects accounts on both sides of the balance sheet.
B、is recorded in both the journal and the ledger.
C、increase one ledger account and decrease another.
D、affects two or more ledger accounts and is recorded by an equal amount of debits and credits.
A、affects accounts on both sides of the balance sheet.
B、is recorded in both the journal and the ledger.
C、increase one ledger account and decrease another.
D、affects two or more ledger accounts and is recorded by an equal amount of debits and credits.
基础会计（全英）
章节列表
Session 1. Introduction10Session 2. Conceptual Framework of Financial Accounting1Session 3. Accounting Equation and Double-entry Bookkeeping18Session 4. Accounting Cycle: Recording Business Transactions38Session 5. Accounting Cycle: Accounting for Accruals24Session 6. Accounting Cycle: Accounting for Deferrals21Session 7. Accounting Cycle: Preparing Financial Statements18Session 8. Special Journals and Inventory Valuation40Session 9. Bank Accounts and Cash Funds30Session 10. Classified Financial Statements28Session 11. Corporation: Organization and Stockholders’ Equity19Session 12. Corporation: Dividends, Earnings per Share and Treasury Stock20Session 13. Liabilities of a Corporation: Bonds Payable20Final Examination21