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Analyze statements about accounting and the recording process.Josh Cephus has prepared the following list of statements about accounts.1. An account is an accounting record of either a specific asset or a specific liability.2. An account shows only increases, not decreases in the item it relates to.3. Some items such as Cash and Aacounts Receivable, are combined into one account.4. An account has a left, or a credit side, and a right, or debit side.5. A simple form of an account consisting of just the account title, the left side, and the right side, is called a T-account.

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