A teacher in a basic accounting class was asking this question to his students: "If during our examinations, I will require you to prepare a Balance Sheet without telling you of its form to be used, what form of a Balance Sheet will you use? The Account Form or the Report Form? A very smart student stood and gave this answer: "It depends upon the size of the paper, Ma'am. If the size of the paper is a crosswise, we will use the Account Form but if the size of the paper is a lengthwise, then, it is understood to be on a Report Form"

Questions:

1.)Was there an evidence of truth of what the student was saying?

2.)Give your comment on the student's answer.