The first step in analyzing a transaction is to determine: O A. if the account balance will increase or decrease.
OB. the accounts that are involved.
O C. the type of accounts that are involved.
OD. which accounts are to be debited and credited.

B. the accounts that are involved.

Step-by-step explanation:

Financial accounting is an accounting technique used for analyzing, summarizing and reporting of financial transactions like sales costs, purchase costs, payables and receivables of an organization using standard financial guidelines such as Generally Accepted Accounting Principles (GAAP). Examples of financial statements includes Balance sheet, cash-flow and income statement.

On the other hand, managerial accounting also known as cost accounting is an accounting technique focused on identification, measurement, analyzing, interpretation, and communication of financial information to managers for better decisions making and pursuit of the organization's goals.

The first step in analyzing a transaction is to determine the accounts that are involved. Since a company would have more than one transaction type, it is very important to determine what account is involved in the transaction process such as sales, purchase of inventory, payment of employee salaries and other types of expenses.

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