of repetitive transactions such as sales, ca 32) The type of journal that records large numbers of repetitive receipts, and cash disbursements is A) a general journal. B) a subsidiary journal. C) a specialized journal D) a detailed transaction journal. 33) To be effective, the chart of accounts must A) not use alpha-numeric characters B) contain sufficient detail. C) utilize only one coding technique. D) begin with account 001. 34) The chart of accounts of a fast-food restaurant would probably include A) a list of vendors. B) a list of financial statement accounts. C) a list of customers. D) a list of employees. 35) A general journal A) would be used to record monthly depreciation entries B) simplifies the process of recording large numbers of repetitive transactions C) records all detailed data for any general ledger account that has individual D) contains summary-level data for every account of the organization 36) The general ledger A) is used to record infrequent or non-routine transactions B) simplifies the process of recording large numbers of repetitive transaction C) records all detailed data for any general ledger account that has individual D) contains summary-level data for every account of the organization 37) A subsidiary ledger A) is used to record infrequent or non-routine transactions B) simplifies the process of recording large numbers of repetitive transactions C) records all detailed data for any general ledger account that has individual sub-acco D) contains summary-level data for every account of the organization 38) A specialized journal A) is used to record infrequent or non-routine transactions B) simplifies the process of recording large numbers of repetitive transactions C) records all detailed data for any general ledger account that has individual sub-accounts D) contains summary-level data for every account of the organization