Which of the following items is not one of the manual records in a manual accounting system?
A)Journals
B)Ledgers
C)Source Documents
D)Trial Balance

Question

Which of the following items is not one of the manual records in a manual accounting system?
A)Journals
B)Ledgers
C)Source Documents 
D)Trial Balance

Quizplus · Accepted Answer

The trial balance is not a manual record but a report generated from the balances of the ledger accounts to check the mathematical accuracy of the books. Journals, ledgers, and source documents are all part of the manual recording process in accounting.

Which of the Following Items Is Not One of the Manual