基礎bafs-u06-d02
Double entry bookkeeping means:
A. Every transaction has equal debit and credit entries✓ 答案
B. Only the cash account is debited
C. Ledger accounts are not needed
D. Each transaction is recorded twice in the same account
解說
Debits must equal credits, which is what makes a trial balance check possible. Recording only one side breaks the equation and makes the accounts unreliable.