Which of the Following Would Not Be Considered Underlying Accounting

question 28

Multiple Choice

Which of the following would not be considered underlying accounting data?

• A) sales invoices
• B) the general ledger
• C) books of original entry
• D) accounting manuals
• E) accounts receivable ledger

---

Definitions:

Atmosphere

The layer of gases surrounding Earth, protecting it from extreme temperatures and harmful space energies.

Gaseous Layer

A stratum of the atmosphere composed of gases, such as the ozone layer, which provides protection from the sun's harmful ultraviolet radiation.

Planet

A celestial body orbiting a star or stellar remnant, with sufficient mass for self-gravity and a clear path in its orbit.

Insect Family

A classification level within the scientific taxonomy of insects, grouping together species that share common characteristics and evolutionary ancestors.