Randomly listed below are the steps for preparing a trial balance: (1) Verify that the total of the Debit column equals the total of the Credit column. (2) List the accounts from the ledger and enter their debit or credit balance in the Debit orCredit column of the trial balance. (3) List the name of the company, the title of the trial balance, and the date the trial balanceis prepared. (4) Total the Debit and Credit columns of the trial balance. What is the proper order of these steps?
a. (3), (2), (4), (1)
b. (2), (3), (4), (1)
c. (3), (2), (1), (4)
d. (4), (3), (2), (1)
Question 2
The use of an Enterprise Fund is required by generally accepted accounting principles in each of the following situations except
A. When user fees are charged for the majority of the activity's operations.
B. When an activity is financed with debt that is secured solely by the pledge of revenues.
C. When laws and regulations require that the activity's costs be recovered with fees and charges.
D. When pricing policies of the activity establish fees and charges are designed for cost recovery.
Total fertility rates (TFRs) among major regions of the world.
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