ACCAF3测试题:Controlaccounts
来源 :中华考试网 2016-12-09
中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.