Source documents:

	A.	Must be in electronic form
	B.	Are the origins of recording economic accounting information
	C.	Are optional when entering an accounting transaction if they can be obtained if needed
	D.	Include the chart of accounts

A record of all the increases and decreases in a specific, single asset, liability, or equity account is a(n):

	a.	Journal
	b.	Posting
	c.	Trial Balance
	d.	General Ledger Account
	e.	Chart of account

Unearned revenues and prepaid expenses are used to enter accounting transactions where:

A.	Payment will be received in cash or paid in cash in the future.
	B.	Payment was received in cash before performing work, or cash was paid in advance of having work performed.
	C.	The transaction will effect the Income Statement at the time it occurs.
	D.	None of the above.

What do Dividends, Assets, and Expense accounts have in common?

	a.	They all appear on the Income Statement.
	b.	They all appear on the Balance Sheet.
	c.	They all increase their balance with a debit.
	d.	They all increase their balance with a credit.
	e.	They have nothing in common.