While using a manual general ledger system, which of the following items would be included in the audit trail: general ledger, electronic images, journal vouchers, paper documents, source documents, special journals, and subsidiary ledgers?
A)All of those listed
B)Everything except electronic images
C)Everything except journal vouchers
D)Everything except source documents

Question

Quizplus · Accepted Answer

An audit trail in a manual general ledger system typically includes paper documents, journal vouchers, source documents, special journals, subsidiary ledgers, and the general ledger itself. Electronic images are more commonly associated with computerized systems, not manual ones, hence they would not be included in the audit trail for a manual system.

While Using a Manual General Ledger System, Which of the Following