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Question 148

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Match the items below

Premises:
A general ledger account which summarizes detailed information in a subsidiary ledger.
Benefits of information must exceed the cost of providing it.
The accounting system should accommodate a variety of users.
Software programs that integrate various accounting functions.
Group of accounts with a common characteristic which provides detailed information.
Collects and processes transaction data and communicates financial information.
Integrate all aspects of the organization, including accounting, sales, and manufacturing.
Used to record high volume, similar type transactions.
Transactions are journalized and posted by hand.
A subsidiary ledger that contains individual customer accounts.
Responses:
Cost effectiveness
Enterprise resource planning systems
General ledger accounting system
Manual accounting system
Special journals
Subsidiary ledger
Control account
Accounts receivable ledger
Accounting information system
Flexibility

Correct Answer:

A general ledger account which summarizes detailed information in a subsidiary ledger.
Benefits of information must exceed the cost of providing it.
The accounting system should accommodate a variety of users.
Software programs that integrate various accounting functions.
Group of accounts with a common characteristic which provides detailed information.
Collects and processes transaction data and communicates financial information.
Integrate all aspects of the organization, including accounting, sales, and manufacturing.
Used to record high volume, similar type transactions.
Transactions are journalized and posted by hand.
A subsidiary ledger that contains individual customer accounts.
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