Multiple choice

Every entry in the journal should include all of the following EXCEPT

  1. the title of each account affected.

  2. the amounts.

  3. a brief description.

  4. the balance of the accounts affected.

Reveal answer Fill a bubble to check yourself
D Correct answer
Explanation

A journal entry requires the date, the account titles, the debit/credit amounts, and a description. The current balance of the accounts is not part of the journal entry itself.