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18 Accounting is the information system that . Measures business activity 1. Communicate the results to decision makers Processes data into reports 1 All of the above 19. Which of the following should not be called "Sales? Office fixtures sold Goods sold on credit Goods sold for cash Sale of item previously included in "Purchases The resources owned by a business are called 20, Assets Liabilities Owner's equity & The accounting equation 21. The total of the Purchases Journal is transferred to the: Credit side of the Purchases Book Credit side of the Purchases Account Debit side of the Purchases Account Debit side of the Purchases Day Book Bank overdraft is: A current asset A current liability 22 A non-current asset 1 A non-current liability