1. Which of the following is considered an ancillary charge?
a. Room
b. Laboratory
c. Administration
d. Laundry facility
2. Double-entry accounting refers to the fact that every financial transaction is:
a. Entered in the journal and in the balance sheet
b. Entered in the journal and verified by the bookkeeper
c. Recorded so that each entry has equal debits and credits
d. Recorded twice, once in cash receipts and once in cash disbursements