Which is true of a key signature with flats?

A The next to last flat is the same as key signature.
B You do not refer to the flat with the key signature.
C The first flat is the key when there are more than two flats.
D The last flat is the same as the key signature

D The last flat is the same as the key signature.

The correct statement is:

D. The last flat is the same as the key signature.

The correct answer is D) The last flat is the same as the key signature.

To understand why the last flat is the same as the key signature in a key signature with flats, we need to know how key signatures work in music theory.

Key signatures are used in music notation to indicate the key in which a piece of music is written. They are represented by a series of sharps or flats located at the beginning of each line of music. The specific sharps or flats in the key signature determine the key of the piece.

When a key signature contains flats, each flat in the key signature represents a flat on a specific pitch throughout the entire piece. The order of the flats in the key signature follows a specific pattern.

In a key signature with flats, the order of the flats is backwards from the order of the flats in the Circle of Fifths. The last flat in the key signature is always the same as the name of the key. For example, if the last flat in the key signature is Bb, then the key signature represents the key of Bb major or G minor.

Therefore, the correct answer is D) The last flat is the same as the key signature.