Which of the following companies would be least likely to use a worksheet to facilitate the adjustment process?

Question

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Small companies with few accounts may not require a worksheet as the adjustment process can be handled manually or with simple accounting software. Worksheets are not required under generally accepted accounting principles but are often used as a tool by accountants to organize data and facilitate the adjustment process, especially for larger companies with multiple accounts.

Which of the Following Companies Would Be Least Likely to Use