In a general ledger file update,all entries into the general ledger are
A) first documented using a journal voucher.
B) updated by each user department as necessary.
C) dumped and not processed if any invalid data is found in any entry.
D) first documented using a journal voucher, then are used to build a journal voucher file.

Question

Quizplus · Accepted Answer

In a general ledger file update, all entries into the general ledger should be first documented using a journal voucher. This voucher should then be used to build a journal voucher file, which will update the general ledger file with the necessary information. Option D correctly combines both of these steps. Option A is incorrect because journal vouchers should not be used to update the general ledger file directly. Option B is incorrect because user departments should not be solely responsible for updating the general ledger file. Option C is incorrect because invalid data should be corrected, not ignored.

In a General Ledger File Update,all Entries into the General