From a data systems design viewpoint, the number of different types of general ledger entries is A. six B. three C. four D. one E. None of the above

The correct answer is: B. three

A general ledger is a system of accounts that records and summarizes all financial transactions for a business. The three main types of general ledger entries are:

• Debit entries: Debit entries increase assets and expenses, and decrease liabilities and equity.
• Credit entries: Credit entries decrease assets and expenses, and increase liabilities and equity.
• Balance sheet entries: Balance sheet entries are used to record changes in the balance sheet accounts, such as assets, liabilities, and equity.

The other options are incorrect because they do not represent the three main types of general ledger entries.