1. When a company special lournals the general journal is used for selected transactions and events including: 4. Recording adjusting transactions. B. Posting transactions to special journals. C Accumulating debits and credits. D. Collecting detailed listings of amounts. E Recording cash receipts. 42. A subsidiary ledger: ludes transactions not covered by special journals. B. Is a listing of all of the accounts of a business. E of individual accounts and amounts with a common characteristic. C. Isa listing of individual accou D. Is also called a general ledger. E. Is also called a special journal. D 43. An accounts payable ledger is: A- A subsidiary ledger that contains an account for each supplier (creditor) B. A list of the balances of all the accounts in the accounts receivable 10 to show the total amount of accounts receivable outstanding. A book of original entry that is designed and used for recording only a specie ccording only a specific type of ats in the accounts receivable ledger that is added transaction. D. The ledger that contains the financial statement accounts of a business. E. A subsidiary ledger that contains a separate account for each party that grants Dom short-term and long-term credit on account to the company. 44. Enterprise-resource planning software: A. Refers to programs that help manage a company's vital operations. B. Is another name for spreadsheet programs. C. Uses batch processing of business information. D. Is substantially declining in use. E. Is another name for database programs. 45. A list of all the accounts in the accounts receivable ledger with their balances and the total is a: A. Schedule of accounts. B. Controlling account. C. Schedule of accounts receivable. D. Subsidiary ledger. E. Special journal