Which of the Following Statements Is Characteristic of the Accounting

Which of the following statements is characteristic of the accounting cycle?

A) An entry in a general ledger account can be traced to the trial balance by referring to the page listed in the posting reference column of that ledger account.
B) The posting of an amount recorded in the general ledger can be verified by referring to the account number listed in the posting reference column on that line in the general journal.
C) Business transactions are recorded first in the general ledger; then that information is transferred to the general journal.
D) No explanation is needed for each entry in the general ledger.