Final answer:
Preparing a trial balance is not part of the recording process but is a step that occurs after recording to ensure that debits equal credits.
Therefore, the option which is not part of the recording process: (b) Preparing a trial balance.
Step-by-step explanation:
Recording in accounting refers to tracking a business' finances using various data sources that gauge different financial factors.
For example, companies may track each business transaction, including new equipment purchases, product sales, service costs and payroll expenses.
Analyzing transactions (a), entering transactions in a journal (c), and posting transactions (d) are indeed all steps in the recording process.
However, preparing a trial balance (b) is not part of the recording process itself; rather, it is part of the process that takes place after recording, during the process of creating financial statements.
The trial balance is prepared to ensure that the books are in balance and that debits equal credits after posting has occurred. Accounting records are all of the documentation and books involved in the preparation of financial statements or records relevant to audits and financial reviews.