Question

Which of the following is not part of the recording process?

(a) Analyzing transactions.
(b) Preparing a trial balance.
(c) Entering transactions in a journal.
(d) Posting transactions.

Answer 1

b. Preparing a trial balance is not part of the recording process in business accounting.

Step-by-step explanation:

The correct answer is (b) Preparing a trial balance. The recording process consists of analyzing transactions, entering transactions in a journal, and posting transactions.

However, preparing a trial balance is not part of the recording process. Instead, it is part of the reporting process, which involves summarizing and presenting the recorded data.