QUESTION 35 Which of the following is true of the bank reconciliation? It is prepared in place of the cash ledger. It should not be prepared by an employee who handles cash transactions. O It guarantees that no errors have been made. C) It is a financial statement. QUESTION 36 Which of the following is true of the general journal? Manual accounting information systems do not need the general journal. All transactions recorded in one of the special journals are also recorded in the general journal. Non-routine transactions are generally not recorded in the general journal. O The adjusting entries and the closing entries are recorded in the general journal