Which of the Following Is True Regarding the Accounting Process

Multiple Choice

Which of the following is true regarding the accounting process?

A) Preparation of the trial balance ensures that all amounts have been posted to the correct accounts.
B) Preparation of the trial balance is a step in the recording process.
C) Preparation of the trial balance determines that total debits equal total credits.
D) Preparation of the trial balance determines both that total debits equal total credits and that all amounts have been posted to the correct accounts.