객관식
Which type of accounting is most appropriate for operations characterized by repetitive processing of homogeneous products?
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1. Introduction to Accounting
Types of Accounting
객관식
Which of the following is NOT considered a source document in accounting?
A
Sales invoice
B
Bank statement
C
Ledger account
D
Purchase order
검증된 단계별 안내1
Understand the concept of a source document: A source document in accounting is a physical or digital record that provides evidence of a financial transaction. Examples include sales invoices, bank statements, and purchase orders.
Review the options provided: Sales invoice, bank statement, ledger account, and purchase order.
Analyze each option: Sales invoices, bank statements, and purchase orders are all examples of source documents because they provide direct evidence of transactions.
Consider the ledger account: A ledger account is not a source document. It is a record within the accounting system where transactions are posted after being recorded from source documents.
Conclude that the correct answer is 'Ledger account' because it is not a source document but rather a tool used to organize and summarize financial data.
