Subsidiary Ledgers Are Used in Manual Accounting Environments

question 54

Multiple Choice

Subsidiary ledgers are used in manual accounting environments.What file is comparable to a subsidiary ledger in a computerized environment?

• A)archive file
• B)reference file
• C)transaction file
• D)master file

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Definitions:

Gestalt Therapy

A form of psychotherapy that emphasizes personal responsibility and focuses on the individual's experience in the present moment, within the environment and in the context of their social relationships.

The Present

The current moment or period of time that is neither past nor future.

Psychoanalytic

The psychoanalytic approach is a theory and therapeutic method developed by Sigmund Freud that emphasizes unconscious processes and conflicts as the root of psychological distress and behavior.

Rational-emotive

A form of psychotherapy that identifies irrational beliefs and challenges them to help improve emotional well-being.