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1 Trial balance consisting of all real accounts at the beginning of the next accounting period.

Select one:

a. Decreases Capital

b. Assets, liabilities, Capital

c. Permanent accounts

d. Post-closing Trial Balance

2 Purchases of merchandise on account under periodic inventory system requires a debit to _____account.

Select one:

a. Purchases

b. Accounts Payable

c. Asset or Accrued Income

d. Income

3 The costs of completed or finished goods during the period are shown in the ___________section of the income statement.

Select one:

a. Goods in Process or Work in Process

b. Cost of goods manufactured

c. Direct materials

d. Raw Materials Purchases