1. Which statement is not true? a. The journal voucher is the only source of input into the general ledger. b. A journal voucher can be used to represent summaries of similar transactions or a single unique transaction. c. Journal vouchers are not used to make adjusting entries and closing entries in the general ledger d. Journal vouchers offer a degree of control against unauthorized general ledger entries. 2. Entries into the General Ledger System (GLS) can be made using information from a. the general journal b. a journal voucher which represents a summary of similar transactions c. a journal voucher which represents a single, unusual transaction d. all of the above 3. Which statement is not correct? The general ledger master file is based on the firm's chart of account a. b. contains a record for control accounts is an output of the Financial Reporting System (FRS) d. c. supplies information for management decision making What type of data is found in the general ledger master file? a. a chronological record of all transactions b. the balance of each account in the chart of accounts c. budget records for each account in the chart of accounts d. subsidiary details supporting a control account 4. Which report is not an output of the Financial Reporting System (FRS)? a. variance analysis report b. statement of cash flows c. tax return d. comparative balance sheet 5. the correct sequenc 6. Which steps in the Financial Accounting Process are in