Transactions are first
recorded in Journals
A. Record Date
B. Record the account title
C. Record the posting references
D. Record the debits and the credits in separate
columns
After the amounts are journalized, they are
then posted to the ledger. A. Record date
B. Any special notations
C. Journal reference
D. Record the debits and credits
A trial balance can now
be taken, which lists all accounts and their
up-to-date balance
