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Which of the following statements is not true?

Which of the following statements is not true?
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A A trial balance is an account having debit and credit sides
  • B Expenses, losses and assets have debit balances
  • C Revenues, gains and liabilities have credit balances
  • D A trial balance is a list of balances extracted from ledger accounts
Correct Answer: Option A
Explanation:

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