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What is the primary purpose of a General Ledger?

• To record daily transactions

• To summarize financial information

• To issue invoices

• To calculate taxes

Which financial statement is directly derived from the General Ledger?

• Income Statement

• Balance Sheet

• Balance Sheet

• Statement of Retained Earnings

How often are entries posted to the General Ledger?

• Hourly

• Daily

• Weekly

• Monthly

Which of the following is a characteristic of a General Ledger account?

• It only records revenues

• It is limited to a single transaction

• It spans a specific accounting period

• It is used exclusively for tax purposes

What does a General Ledger's trial balance confirm?

• The accuracy of journal entries

• The balance of each account

• The net income for the period

• The cash flow position

Which accounting principle is reflected in the organization of a General Ledger?

• Matching Principle

• Materiality Principle

• Conservatism Principle

• Consistency PrincipleConsistency Principle

What software is commonly used to manage General Ledger entries?

• Microsoft Word

• Adobe Photoshop

• QuickBooks

• Google Chrome

How does a General Ledger differ from a General Journal? a) . b) A. c) d)

• A General Ledger contains final balances, while a General Journal records initial transactions

• General Ledger is used for internal purposes, while a General Journal is used for external reporting

• A General Ledger is used by accountants, while a General Journal is used by bookkeepers.

• A General Ledger organizes transactions by date, while a General Journal organizes transactions by account.

What type of account is typically not found in the General Ledger?

• Asset accounts

• Liability accounts

• Nominal accounts

• External accounts

Which of the following accounts would typically appear in a General Ledger?

• Sales Revenue

• Customer Complaints

• Employee Salaries

• Office Supplies