61. The trial balance is used to determine if:

a. total debits of the balance sheet accounts equal the total credits of the balance sheet accounts.

b. total debits of all the accounts equal total credits of all the accounts.

c. total debits of the income statement accounts equal the total credits of the income statement accounts.

d. total assets equal total liabilities.

67. The International Accounting Standards Board is responsible for establishing:

a. the code of professional conduct for accountants.

b. International Financial Reporting Standards.

c. the Securities and Exchange Commission.

d. Generally Accepted Accounting Principles used in the United States.

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