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9. The standard format of journals does not include which of the following? A) Assets column C) Description column B) Date column D) Amount column 10. A chart of accounts generally starts with which of the following type of accounts? A) Assets C) Expenses B) liabilities D) Revenues 11. Retained Earnings is classified as which type of account? A) Asset B) Liability C) Stockholders' Equity D) Expense 12. If debit balance is greater than credit balance then the account balance will be A) Credit balance C) Cash balance B) Debit and credit balance D) Debit balance 13. accounting provides the information for planning, decision-making and control. A) Financial B) Cost C) Managerial D) Tax 14. Net profit is computed in which of the following? A) Balance sheet C) Cash flow statement B) Income statement D) Statement of changes in equity 15. Accrued expenses are considered as A) Assets C) Gains B) Liabilities D) Income 16. Trial balance is prepared to check accuracy of A) Ledger accounts balances C) Income statement balances B) Balance sheet balances D) Cash flow statement balances