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ACCAF3测试题:Controlaccounts

来源 :中华考试网 2016-12-09

  Question:Which one of the following is not the purpose of a receivables ledger control account?

  A. A receivables ledger control account helps to locate errors in the trial balance

  B. A receivables ledger control account ensures that there are no errors in the personal ledger

  C. A receivables ledger control account provides a check on the arithmetical accuracy of the personal ledger

  D. Control accounts deter fraud

  The correct answer is: A receivables ledger control account ensures that there are no errors in the personal ledger.

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