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:

Shallow Processing

A cognitive processing strategy that focuses on surface-level details rather than the deeper understanding of information.

Encoding

The process of converting information into a form that allows it to be stored in our memory.

Testing Effect

The enhanced memory performance and retention resulting from the act of retrieving information during a test, as opposed to simply re-reading or reviewing material.

Enhanced Memory

An improvement in the ability to recall or recognize information compared to normal memory function.