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Sticky Note
An advantage of a batch General Ledger System (GLS) is that ______?
بیچ جنرل لیجر سسٹم (جی ایل ایس) کا فائدہ یہ ہے کہ ______؟
  1. Errors and out-of-balance conditions are identified at the end of the month
  2. Separation between authorization and transaction processing is strictly enforced
  3. The general ledger master file is recreated with each update
  4. None of these
Explanation
  • In a batch General Ledger System (GLS), transactions are processed in batches, meaning errors and discrepancies are detected only at scheduled intervals, typically at month-end.

  • This approach helps in reconciling financial records periodically but delays real-time error detection, making it suitable for structured accounting processes.

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