Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 5 - No. 25)

Which of the following is a characteristic of a ledger?
It is a book of original entry.
It is a summary of all transactions.
It records transactions chronologically.
It is used for internal control purposes.

Explanation

The ledger is a record that summarizes all transactions, categorized by account. It is not the book of original entry, it is not chronological, and it is not used for internal control.

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