Directions: There are 4 passages in this sections. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A, B, C, D. You should choose the best answer.
　　 Passage One
　　 Since equal dollar amounts of debits and credits are entered in the accounts for every transaction recorded, the sum of the debits in the ledger must be equal to the sum of all the credits. If the computation of account balances has been accurate, it follows that the total of the accounts with debit balances must be equal to the total of the accounts with credit balances.
　　Before using the account balances to prepare financial statements, it is desirable to prove that the total of accounts with debit balances is in fact equal to the total of accounts with credit balances. This proof of the equality of debit and credit balances is called a trial balances. A trial balance is a two-column schedule listing the names and balances of all the accounts in the order in which they appear in the ledger. The debit balances are listed in the left-hand column and the credit balances in the right-column. The totals of the two columns should agree.
　　The trial balance provides proof that the ledger is in balance. The agreement of the debit and credit totals of the trial balance gives assurance that:
　　1.　Equal debits and credits have been recorded for all transactions.
　　2.　The debit or credit balance of each account has been correctly computed.
　　3. The addition of the account balances in the trial balance has been correctly performed.
　　Suppose that the debit and credit totals of the trial balance do not agree. This situation indicates that one or more errors have been made. Typical of such errors are (1) the entering of a debit as a credit or vice verse; (2) arithmetical mistakes in balancing accounts; (3) clerical errors in copying account balances into the trial balance; (4) listing a debit balance in the credit column of the trial balance, or vice verse; and (5) errors in addition of the trial balance.
　　The preparation of a trial balance does not prove
　　that transactions have been correctly analyzed and recorded in the proper accounts. If, for example, a receipt of cash were not be disclosed by the trial balance. In brief, the trial balance proves only one respect of the ledger, and that is the equality of debit and credits.
　　61. A trial balance is a two-column schedule listing the names and balances of all the accounts to prove _______________.
　　A. the agreement of the debit and credit totals
　　B. the order in which they appear in the ledger
　　C. the equality of account balances of financial statements
　　D. the order in which they appear in the recording
　　62. Unless __________, the totals of the debit and credit of trial balance should agree.
　　A. the debit or credit balance of each amount has been correctly computed
　　B. debits and credits have been recorded correctly for all transactions
　　C. unequal debits and credits have been recorded for all transactions
　　D. the addition of the account balance in the trial balances has been correctly performed
　　63.If ____________, the debit and credit totals of the trial balance do not agree.
　　A. mistakes appear in computing balancing accounts
　　B. a credit is entered as a debit
　　C. a credit balance is listed in the debit column
　　D. All of the above
　　64. If a payment of cash is recorded by ________, the trial balance would still balance.
　　A. crediting the Account Payable account
　　B. debiting the cash account
　　C. debiting the Account Receivable account
　　D. debiting the land account
　　65. A trial balance is a working paper which is intended ___________.
　　A. for distribution to various outsiders
　　B. to prepare financial statements
　　C. for distribution to various accountants
　　D. to prepare ledger accounts

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