Subsidiary ledgers are used in manual accounting environments.What file is comparable to a subsidiary ledger in a computerized environment?
A)archive file
B)reference file
C)transaction file
D)master file

Question

Quizplus · Accepted Answer

In a computerized environment, the master file is comparable to a subsidiary ledger in a manual accounting environment. The master file contains detailed information about specific accounts or customers, just like the subsidiary ledger. The other options (archive file, reference file, and transaction file) may be used in a computerized accounting system, but they do not serve the same purpose as a subsidiary ledger.

Subsidiary Ledgers Are Used in Manual Accounting Environments