An account linked with another account that has an opposite normal balance and that is subtracted from the balance of the related account is a(n): select one:
a. accrued expense.
b. contra account.
c. accrued revenue.
d. intangible asset.
e. adjunct account.

b. Contra account.

Explanation:

Contra account is a general ledger account that offsets the balance in another, related account with which it is paired. It is used rather than reduce the value of the original account directly to keep financial accounting records clean. By keeping the original amount of the original account and reducing the figure in a separate account, the financial information is more transparent.

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a manufacturer of printed circuit boards uses exponential smoothing with trend to forecast monthly demand of its product. at the end of december, the company wishes to forecast sales for january. the estimate of trend through november has been 200 additional boards sold per month. average sales have been around 1000 units per month. the demand for december was 1100 units. the company uses α = 0.20 and β = 0.10. make a forecast including trend for the month of january.