Question: 1. While Chapter 5 didn't introduce any new journals, we changed/added/adjusted them a bit. Please provide a recap of how the journals changed from the

1. While Chapter 5 didn't introduce any new journals, we changed/added/adjusted them a bit. Please provide a recap of how the journals changed from the first four chapters to this chapter.

2. In Chapter 5 a subsidiary ledger and a controlling account were added to the mix. Why are these two additions important to an accounting system?

3. Manual accounting works fine if we have a VERY small business. Why is a more robust accounting system needed for most medium and large businesses? Why couldn't these businesses continue to utilize a manual accounting system?

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