ABC Inc.
    ​    ​    ​    ​    ​    ​    ​    ​    ​    ​    ​    ​Trial Balance
    ​    ​    ​    ​    ​    ​    ​    ​    ​    ​    ​    ​December 31
                                    ​    Debit          ​    ​Credit
Cash                     ​            20
Capital Stock                          ​    ​               105
Retained Earnings                  ​    ​                ​55
Dividends              ​            10
Service Revenue                ​    ​    ​               185
Salaries Expense            ​   85
Depreciation           ​    ​      25
Supplies Expense             15     ​    ​    ​    ​ ___
                              ​    ​    ​ 365
Which accounts are closed to income summary?
A、All accounts.
B、Revenue and expenses.
C、Revenue, expenses, and dividends.
D、All accounts that are not nominal.
基础会计（全英）

章节列表

Session 1. Introduction10Session 2. Conceptual Framework of Financial Accounting1Session 3. Accounting Equation and Double-entry Bookkeeping18Session 4. Accounting Cycle: Recording Business Transactions38Session 5. Accounting Cycle: Accounting for Accruals24Session 6. Accounting Cycle: Accounting for Deferrals21Session 7. Accounting Cycle: Preparing Financial Statements18Session 8. Special Journals and Inventory Valuation40Session 9. Bank Accounts and Cash Funds30Session 10. Classified Financial Statements28Session 11. Corporation: Organization and Stockholders’ Equity19Session 12. Corporation: Dividends, Earnings per Share and Treasury Stock20Session 13. Liabilities of a Corporation: Bonds Payable20Final Examination21