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Question
Which of the following is not correct?
Options:
A .  Increases in debit accounts are recorded on the debit side of a journal entry.
B .  In all journal entries, the total of debit account amounts need not be equal to the total of credit account amounts.
C .  Decreases in debit accounts are recorded on the credit side.
D .  Journal entries include at least one debit entry and at least one credit entry.
Answer: Option B
:
B
In all journal entries, the total of debit account amounts should be equal to the total of credit account amounts.

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