What should Marc say to Kelly?

The following discussion took place between Marc Bolli, the office manager, the office manager of Landmark Data Company, and a new accountant, Kelly Holt.

Kelly: I have been thinking about our method of recording entries. It seems that it is inefficient.

Marc: In what way?

Kelly: Wellcorrect me if I am wrongit seems like we have unnecessary steps in the process. We could easily develop a trial balance by posting our transactions directly into the ledger and bypassing the journal altogether. In this way we could combine the recording and posting process into one step and save ourselves a lot of time. What do you think?

Marc: We need to have a talk.

Has Kelly forgot about the "audit trail"? Or, is she trying to describe an accounting software program?