When the Sum of All Entries in the Subsidiary Ledger

question 71

Multiple Choice

When the sum of all entries in the subsidiary ledger equals the balance in the corresponding general ledger account,it is assumed that

• A)the recording processes were accurate.
• B)all source documents were recorded.
• C)adjusting entries are not required.
• D)no errors exist in the subsidiary ledger.

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Definitions:

Mental Age

A measure of an individual's cognitive ability compared to the average cognitive ability for their chronological age, often used in assessing intellectual development.

Wilhelm Stern

A German psychologist known for his pioneering work in the field of intelligence measurement and for proposing the concept of the Intelligence Quotient (IQ).

Reynolds Intellectual Assessment Scale

A comprehensive cognitive assessment tool used to evaluate the intelligence and cognitive abilities of children and adolescents.

Stanford-Binet Intelligence Scale

A standardized test that assesses intelligence and cognitive abilities in individuals, widely used in educational settings for diagnostics and placement.