The Use of an Accounts Payable Controlling Account

question 26

Multiple Choice

The use of an Accounts Payable controlling account

• A) Reduces the number of accounts in the subsidiary ledger
• B) Reduces the total number of accounts maintained
• C) Reduces the number of entries in the general journal
• D) Reduces the number of accounts in the general ledger
• E) Increases the number of columns in the journals

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Definitions:

Linear Perspective

A technique in drawing and painting where parallel lines seem to converge as they recede towards a single point on the horizon, creating an illusion of depth.

Depth Cue

A signal in our environment, either binocular or monocular, that provides information about distance or depth.

Apparent Narrowing

The perceived reduction in size or scope of an object or concept, often as a result of specific conditions or perspectives.

Principle Of Closure

A psychological tendency to perceive a complete image even when the sensory information is incomplete, based on our brain's preference for simplicity and continuity.