The Use of an Accounts Payable Controlling Account

question 73

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 journals.
• D) Reduces the number of accounts in the general ledger.
• E) Increases the number of columns in the journals.

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Definitions:

Cochleas

Spiral-shaped organs located in the inner ear responsible for converting sound waves into electrical signals that can be interpreted by the brain.

Gustatory Perception

The sensory impression of food or other substances on the taste buds of the tongue.

Place Theory

A theory in hearing that proposes different areas of the basilar membrane respond to different frequencies.

Frequency Theory

A theory in psychology and audiology that suggests pitch is perceived by the rate at which auditory nerve fibers fire.