F. A cash purchase of merchandise is entered in the a. cash payments joumal. b. purchases journal. c. general journal. d. sales journal. e. cash receipts journal. G. The individual amounts in the Other Accounts column of the purchases journal are normal a. posted to the debit side of the appropriate account. b. posted to the credit side of the appropriate account. c. totalled by column before posting. d. not posted. e. not handled in any of the above-mentioned ways. 1. For each of the following, circle the best answer to each question. A. The accounts payable ledger is known as a. a group of control accounts. b. a subsidiary ledger. c. a general ledger. d. a liability ledger. e. None of the above. B. A control account is a. found in the general ledger. b. controlled by the accounts receivable clerk. c. controlled by the accounts payable clerk. d. None of the above. C. The two types of source documents that would be passed on to the accounts receivable clerk are a. sales invoices and cheque copies. b. sales invoices and cash receipts daily summaries. c. cheque copies and cash receipts daily summaries. d. purchase invoices and cheque copies. D. Which is not a feature of a manual, three-ledger system? a. Control accounts are required. b. Copies of source documents are sent to the general ledger clerk. c. Totals in the subsidiary ledgers automatically balance with the control accounts. 11. All of the above are features of a manual, three-ledger system. Z. Ext the end of the month, the totals of the Other Accounts columns in the synoptic journal are zasted as a. a debit entry to a general ledger account. b. a credit entry to a general ledger account. c. a credit entry to the accounts receivable ledger. d. a debit entry to the accounts payable ledger. e. The totals are not posted