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28.19 Which of the following are purposes of a receivables control account?
(i) A sales ledger control account provides a check on the arithmetical accuracy of the personal ledger
(ii) A sales ledger control account helps to improve separation of duties
(iii) A sales ledger control account ensures that there are no errors in the personal ledger
(iv) Control accounts deter fraud
A (i), (ii) and (iii)
B (ii), (iii) and (iv)
C (i), (ii) and (iv)
D (i), (iii) and (iv)
答案：C
28.20 A______is a program which deals with one particular part of a computerised business accounting system.
Which of the following terms correctly completes this definition?
A Suite
B Module
C Spreadsheet
答案：B
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