Which of the following would not be considered underlying accounting data?
A) sales invoices
B) the general ledger
C) books of original entry
D) accounting manuals
E) accounts receivable ledger

Question

Quizplus · Accepted Answer

Accounting manuals are not considered underlying accounting data because they are guides or handbooks on accounting policies and procedures, rather than records of financial transactions or accounts.

Which of the Following Would Not Be Considered Underlying Accounting