Subsidiary Ledgers in a Manual Accounting System Have Three Main

question 22

Multiple Choice

Subsidiary ledgers in a manual accounting system have three main advantages. Which of the following is not one of the advantages of subsidiary ledgers?

• A) They remove a mass of detail from the general ledger.
• B) They allow a division of labour in maintaining the general and subsidiary ledgers.
• C) They dramatically reduce the occurrence of bad debts.
• D) They improve internal control through the reconciliation of the control account with the subsidiary ledger.

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Definitions:

Taste Receptors

specialized sensory cells located on the tongue and other parts of the mouth, responsible for detecting and responding to tastes such as sweet, salty, bitter, sour, and umami.

Papillae

Small raised projections on the tongue that contain taste buds, responsible for the sensation of taste.

Hertz

The unit of frequency in the International System of Units (SI), equal to one cycle per second, named after Heinrich Hertz.

Elderly Person

An individual who has reached an advanced stage of life, often defined as being 65 years of age or older.