Subsidiary Ledgers in a Manual Accounting System Have Three Main

question 22

Multiple Choice

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

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

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Definitions:

Despotism

A form of government where a single entity rules with absolute power, without any democratic processes or checks and balances.

Civil Constitution

Governing document or set of fundamental principles that outlines the structure and practices of a governmental entity.

French Clergy

The body of priests, deacons, and other religious officials who serve the Catholic Church in France.

National Church

A national church refers to a Christian church that acts as the official or state-sanctioned religion of a country, often closely tied to the nation's identity and government.