Subsidiary Ledgers in a Manual Accounting System Have Three Main

question 8

Multiple Choice

Subsidiary ledgers in a manual accounting system have three main advantages. Which of the following is not one of those advantages?

• A) They dramatically reduce the occurrence of bad debts.
• B) They remove a mass of detail from the general ledger.
• C) They allow a division of labour in maintaining the general and subsidiary ledgers.
• D) They improve internal control through the reconciliation of the control account with the subsidiary ledger.

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