An account records the ___________ in the balance of an item?

Correct answer: C. Increase or decrease

  • A. Increase
  • B. Decrease
  • C. Increase or decrease
  • D. Appreciation

Explanation

An account is maintained to record both increases and decreases in the balance of an item, such as cash, capital, or a liability. The debit and credit entries show these opposing changes.

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About Accounting Principles

Accounting principles explain the rules used to record, classify and report business transactions. Coverage includes the accounting equation, double-entry system, accrual and cash bases, matching and prudence concepts, consistency, going concern, business entity, and the difference between capital and revenue items.

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