The accounting process begins with: Multiple Choice Analysis of business transactions and source documents. Preparing financial statements and other reports. Analysis of prepared financial statements. Presentation of financial information to decision-makers. Preparation of the trial balance.

Analysis of business transactions and source documents.

Explanation: The subtotal of steps or processes required by businesses to make financial evaluation and deduction of transactions which occurred during a particular period of time or pertaining to certain projects such that it portrays clarity and accountability could be referred to as an accounting process.

The process begins with the identity or analyzing businesses embarked upon during a particular period it involves gathering transactional documents such as receipt, invoice, agreement and other evidences relating to payment or receipt of funds. Transactions are then recorded in appropriate entries and a trial balance employed in other to prepare financial statement account by making appropriate input into the debit and credit columns. Prepared statement could then be analyzed and employed in decision making.

answer(b) revenue account which increases;