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Which statement is incorrect A Stockholders Equity is an account that is included in the chart of accounts B New accounts can be added to

Which statement is incorrect 

A Stockholders Equity is an account that is included in the chart of accounts 

B New accounts can be added to the chart of accounts 

C Account titles for the chart of accounts are used in general journal entries 

D A chart of accounts is a listing of accounts used by a business

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