Most Important & Most Repeated MCQs

  • The general ledger master file in created with cash each.
  • Separation between authorization and transactions processing is strictly enforced.
  • Both A & B
  • None of the above
  • b
  • There is a time lag between transactions processing and posting to the general ledger
  • Paper documents are eliminated
  • The general ledger master file
  • No direct access or querying of the general ledger is possible.
  • a
  • The cash receipts journal voucher is approved by the treasure.
  • The employee who maintain the cash journal computers depreciation expenses
  • The employee who maintain the cash receipts journal records transactions on the accounts receivable subsidiary ledger.
  • None of these
  • c
  • The post closing trial balance reports the ending balance of each account in general ledger.
  • Manual statements are prepared based on the unadjusted trial balance
  • One purpose of preparing the unadjusted trial balance is to ensure that debits equal credits.
  • None of these
  • b
  • Describe the detail of logic of the process.
  • Depict logical tasks that are being performed, but not who is performing them
  • Both A & B
  • None of these
  • b
  • Compiling with legal mandates
  • Balancing the trade of size and error detection.
  • Achieve economics by grouping together large number of transactions.
  • Providing control over the transactions
  • a
  • An accounts payable subsidiary ledger
  • A file of accounts receivable that have been written off
  • A cash receipts file
  • A Sale Journal
  • b