Testing the Postings of the Sales Ledger to the General

question 33

Multiple Choice

Testing the postings of the sales ledger to the general ledger and the trade receivables sub-ledger relates to which assertion?

• A) Occurrence
• B) Completeness
• C) Accuracy
• D) None of the above

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Definitions:

Procedural Memories

A type of long-term memory involved in learning and performing tasks and skills, such as riding a bike or typing, which operates often without conscious awareness.

Amygdala

A structure within the brain's temporal lobe that is involved in emotional responses, decision-making, and memory processing, particularly known for its role in fear and pleasure responses.

Serial Position

A cognitive phenomenon where an individual is more likely to recall the first and last items in a series of objects or words, known as the primacy and recency effect, respectively.

Primacy Effect

The tendency to remember information that is presented first more effectively than information that is presented later.