The Main Reason for Using Special Journals and Subsidiary Ledgers

question 45

Multiple Choice

The main reason for using special journals and subsidiary ledgers is:

• A) to make manual accounting systems operate more efficiently.
• B) to divide the accounting work up between employees.
• C) to allow the manual system to be more easily computerised.
• D) because fewer mistakes are likely to occur.

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Definitions:

Human Resource Accounting

The process of identifying, measuring, and communicating information about human resources to aid management within an organization.

Dollar Figure

A numerical value or amount expressed in terms of dollars, often used in financial reporting, budgeting, and transactions.

HR Objectives

The goals or plans set by the Human Resources department to enhance workforce performance and meet organizational needs.

HRM Programs

Human Resources Management initiatives aimed at optimizing organizational effectiveness through managing personnel.