Which of the Following Statements About the Unadjusted Trial Balance

Multiple Choice

Which of the following statements about the unadjusted trial balance is not correct?

A) trial balance is an internal report used to determine whether total debits equal total credits.
B) A trial balance lists every account name in one column, usually in the order of assets, liabilities, stockholders' equity, revenues and expenses.
C) A trial balance shows the ending balances obtained from the ledger listed in either the debit or credit column.
D) You can assume that no errors were made in the recording of transactions if total debits equal total credits on the unadjusted trial balance.