All of the Following Statements Regarding the Double-Entry System Are

Multiple Choice

All of the following statements regarding the double-entry system are true except

A) a two-sided effect of each transaction is recorded in appropriate accounts when using the double-entry system.
B) the double-entry system provides a logical method for recording transactions.
C) both sides of the accounting equation must be affected when recording a transaction using the double-entry system.
D) when using the double-entry system, the sum of all debits to the accounts must equal the sum of all credits.