A list of all accounts used by a company,including the identification number assigned to each account,is called a:
A) Ledger.
B) Journal.
C) Trial balance.
D) Chart of accounts.
E) General Journal.

Question

Quizplus · Accepted Answer

A chart of accounts is a complete list of all accounts used by a company, including their identification numbers. The other options (ledger, journal, trial balance, and general journal) refer to specific accounting documents or reports, but not to a comprehensive list of accounts.

A List of All Accounts Used by a Company,including the Identification