Which of the following items is not one of the manual records in a manual accounting system?
A)Journals
B)Ledgers
C)Source Documents
D)Trial Balance

Question

Quizplus · Accepted Answer

Journals, ledgers, and source documents are all manual records commonly found in a manual accounting system. A trial balance, on the other hand, is a summary of the balances in the accounts of a ledger at a particular point in time, usually prepared after all transactions have been recorded for a given accounting period. While the trial balance is an important tool for verifying the accuracy of the accounting records, it is not considered a manual record in the same way that journals, ledgers, and source documents are.

Which of the Following Items Is Not One of the Manual