What could be the reason?

The accountant added a new G/L account for employee bonuses. In the journal entry window, this new account does NOT appear in the list of accounts.

What could be the reason?
A . The new account is defined as relevant for cost accounting.
B . The new account was defined as a title.
C . The new account was placed in the wrong drawer.
D . The new account type is set to Other.

Answer: B

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