Account through debit and credit columns because that recording entries and another for showing the balance of the account after every entry.

You are watching: The process of transferring general journal entry information to the ledger is called:


Record in i beg your pardon transactions space entered prior to they room posted to ledger accounts; likewise book of original entry
Process of delivering journal entry details to a ledger; computerized systems automate this process.
A shaft in journals and ledgers in which individual ledger account number are entered when entries room posted come those ledger accounts.

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Source of information for audit entries that have the right to be in either record or digital form; also called company papers.
The procedure of transferring debits and also credits native the journal to the ledger is calledA. Delivering B. PostingC. Journalizing D. Referencing
Unearned revenue exists when customers salary in development for commodities or services and also is accounted for as A. AssetB. RevenueC. ExpenseD. Liability
Amalia company received its utility bill for the current duration of $700 and also immediately paid it. Its journal entry to record this transaction consists of aA. Credit to utility price for $700B. Debit to utility price for $700C. Debit to account payable for $700D. Debit come cash for $700E. Credit to capital for $700
Liang Shue added $250,000 cash and land worth $500,000 to open up his brand-new business, shue consulting. I beg your pardon of the following journal entries go shue consulting make to record this transaction? A. Cash Assets............. 750,000 L. Shue, capital.......................750,000B. L. Shue, capital........ 750,000 Assets..................................750,000C. Cash........................... 250,000 Land...........................500,000 l. Shue, capital........................750,000D. Together Shue, capital...........750,000 Cash......................................... 250,000 Land......................................... 500,000
A trial balance prepared at year-end shows complete credits exceed complete debits through $765. This discrepancy might have been led to byA. One error in the general journal wherein a $765 boost in account payable was tape-recorded as a $765 diminish in accounts payable.B. The ledger balance because that accounts payable the $7650 being gotten in in the trial balance as $765 C. A general journal error wherein a $765 boost in accounts receivable was tape-recorded as a $765 increase in Cash.D. The ledger balance that $850 in account receivable was gotten in in the trial balance as $85 C. An error in recording a $765 boost in Cash as a credit
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