Describe the core capabilities of the finance and operations apps →mediumMultiple ChoiceObjective-mapped
MB-920 Practice Question: Describe the core capabilities of the finance and operations apps
Exhibit
Refer to the exhibit.
```json
{
"dataEntity": "GeneralJournalEntry",
"fields": {
"JournalNumber": "GL-001",
"AccountingDate": "2025-01-15",
"Debit": 1000.00,
"Credit": 0.00,
"MainAccount": "601000"
}
}
```You are importing a general journal entry using the data entity. The JSON above represents a single line. Based on the data, what should be the credit entry to balance the journal?
⚠ Common exam trap
Many exam-takers assume the credit must go to the same account as the debit (Cash) to 'balance', not realizing that double-entry requires a different account on the opposite side.
Answer choices
Why each option matters
Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.
Correct answer & explanation
✓
MainAccount 201000 with Credit 1000.00
The general journal entry must balance with equal debits and credits. The JSON shows a debit of 1000.00 to MainAccount 110000 (Cash). To balance, the credit entry must be for the same amount, 1000.00, to a liability or equity account. MainAccount 201000 (Accounts Payable) is a typical credit-side account, making option A correct.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✓
MainAccount 201000 with Credit 1000.00
Why this is correct
A credit of 1000.00 to a liability account balances the entry.
- ✗
MainAccount 110000 with Credit 1000.00
Why it's wrong here
A cash account would be credited, but the debit is an expense, so credit to liability is typical.
- ✗
MainAccount 601000 with Credit 1000.00
Why it's wrong here
Using the same account would net to zero and is not standard.
- ✗
MainAccount 601000 with Debit 0.00 and Credit 0.00
Why it's wrong here
A balancing entry is required; zero would not balance.
Go deeper
Related to this question
About these practice questions
Courseiva writes every MB-920 question from scratch — 930 in total, each with an explanation and a wrong-answer breakdown. None are copied from real exams or dumps. Learn why practice questions differ from exam dumps →
JA
Written by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
This MB-920 practice question is part of Courseiva's free Microsoft certification practice question bank. Courseiva provides original exam-style practice questions with explanations, topic-based practice, mock exams, readiness tracking, and study analytics to help learners prepare for the MB-920 exam.