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发布时间：2022-01-07
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The balance in the controlling accounts does not equal the sum of the balances in the subsidiary.（）
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更多“The balance in the controlling accounts does not equal the sum of the balances in the subsidiary.（）”相关的问题
第1题
The balance in the controlling accounts does not equal the sum of the balances in the subsidiary.（）
第2题
There are usually two kinds of ledgers:1. General ledger: It contains the controlling acco
There are usually two kinds of ledgers:
1. General ledger: It contains the controlling accounts for each of the subsidiary ledgers. A controlling account in the general ledger shows in summary form. what appears in detail in the corresponding subsidiary ledger. There is often a separate controlling account for each subsidiary ledger. Thus Due from Banks controlling account shows in summary form. the totals of all the debits and credits appearing in the correspondent banks' accounts in the Due from Banks subsidiary ledgers. The balances in the general ledger for asset, liability and capital accounts become the basis for data set forth in the balance sheet. The balances in the income and expense accounts become the basis for data set forth in the Profit and Loss Statements.
2. Subsidiary ledger: It is a ledger maintained for subsidiary accounts of a homogeneous nature. The balances of the account in the subsidiary ledger equal the total of the balance shown in the controlling account for the particular subsidiary ledger maintained in the general ledger. The usual subsidiary ledgers in banking business are the depositors' ledger, debtors' ledger, income ledger, expense ledger, and others. In the books of ×× Bank, there are some 107 accounting items which record and reflect its entire business activities and achievements. The books are divided into four categories, that is, Asset, Liability, Joint Asset and Liability, Loss and Income.
The accounting items in the subsidiary ledger may appear indetail in the controlling account in the general ledger.
A．Right.
B．Wrong.
C．Doesn't say.
第3题
On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is eqOn the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the （）
A．Uncollectible accounts expense for the year
B．total of the accounts receivables written-off during the year
C．total estimated uncollectible accounts as of the end of the year
D．sum of all accounts that are past du
E．
第4题
Balance sheet accounts are referred to as temporary accounts because their balances are always changing.（）
第5题
No matter if the company adjusts the accounts, the ending balance of debit and credit for the trial balance will not be changed.
第6题
Balance sheet accounts are referred to as temporary accounts because their balances are always changing.（）
第7题
The accounts listed on the balance sheet can be named as （） because the balances of such accounts will be carried forward from year to year.
第8题
A list of all accounts and the identification number assigned to each account used by a company is called a______________.
A、chart of accounts
B、journal
C、trial balance
D、source document
E、general journal
第9题
听力原文：At the end of the total accounting period and after all transactions have been jo
听力原文： At the end of the total accounting period and after all transactions have been journalized and posted, the equality of the debit and credit entries is checked by preparing a trial balance. A trial balance is a schedule that lists the titles of the accounts in the general ledger and their debit or credit balances. If the trial balance is in balance, the financial statements can be prepared. If a trial balance does not agree, it implies that an error or errors have been made. The account balances, postings and the journal entries must be checked until the error is found. A trial balance does not prove that all transactions have been recorded or that the ledger is correct. The trial balance may still agree when a transaction is not journalized, a journal entry is not posted, an entry is posted twice, incorrect accounts are used in journalizing or posting, or offsetting errors are made in recording the amount of a transaction.
24. How does the accountant check the equality of the debit and credit entries？
25.What is a trial balance？
26.What is implied if a trial balance does not agree？
(24)
A．By posting all the entries.
B．By preparing a trial balance.
C．By comparing the entries on both sides.
D．By recording all the entries once more.
