An advantage of a batch General Ledger System (GLS)is that
A) separation between authorization and transaction processing is strictly enforced
B) the general ledger master file is recreated with each update
C) updates and reconciliation of transactions occur as a step within the transaction cycle
D) errors and out-of-balance conditions are identified at the end of the month

Question

Quizplus · Accepted Answer

With a batch GLS, updates and reconciliation of transactions occur as a step within the transaction cycle. This allows for errors and out-of-balance conditions to be identified and corrected before the end of the month. Additionally, separation between authorization and transaction processing can still be enforced with proper controls in place. The general ledger master file is not necessarily recreated with each update, as only the affected accounts would need to be updated.

An Advantage of a Batch General Ledger System (GLS)is That