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

• 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.