| 1. The preparation of a trial balance includes
2. A special book known as a journal is used
3. Double-entry bookkeeping is a system of recording accounts where
4. The posting procedure consists of
5. In bookkeeping a sum of money paid or owed by a business
6. One should know that crediting means
7. Unlike crediting the debiting procedure means
8. Bookkeeping as part of the accounting cycle deals with
9. A bookkeeper is sure to be fully responsible for
10. The sum of money gained by a business
| a. recording in an account a sum of money paid out or still owed.
b. regular transferring entries from the journal to the appropriate accounts in the ledger.
c. for recording all primary information about any business transaction.
d. the accurate performance of the first three steps in the accounting cycle.
e. Is recorded on the right-hand side of a list of accounts.
f. recording all money received by and paid out of a company in special books or computer files.
g. the checking of accounts by comparing the total credits with the total debts.
h. is shown on the left-hand side of a list of accounts.
i. each sale or purchase is shown as having an effect on both the debit and the credit columns of an account.
j. recording the payment of a sum of money into an account.
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Exercise III. Образуйте герундий от глаголов, стоящих в скобках. Переведите предложения на русский язык.
