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14. Every business transaction affects at least accounts: . One Two c. Three d. Infinite 15. The most common imprest system is the system: . Discount 16. b. Petty cash Cash book a Cash receipt Is it true that the trial balance totals should agree? ..Yes, always 6. No, there are sometimes good reasons why they differ No, because it is not a statement of financial position 4. Yes, except where the trial balance is extracted at the year end 17. Which financial statement displays the revenues and expenses of a company for a period of time? ..Cash Flow Statement Statement of Profit or Loss Statement of Financial Position a Statement of Shareholder's Equity