insight 2009: question

[bosley]

Explain, with reference to a qualitative characteristic, the benefit of using both control accounts and subsidiary accounts in the recording process.

The answer was it allows errors detected by checking the control account against a schedule. Separation of duties ensures that figures recorded are accurate and free from bias and fraud.

SHOULDN'T this answer be it removes bulky detail from the general ledger as the question is how it assists in the RECORDING process not the MANAGEMENT.

[Flaming_Arrow]

The answer is right,the control accounts and subsidiary accounts verify the accuracy of the recording  and it makes reporting more efficient due to separation of duties

[Nelle]

I agree with Flaming Arrow because it also requires you to refer to a qualitiative characteristic which I believe is reliability. Your answer probably wouldn't fit the qualiative characteristic. 

[nbalakers24]

relevance fits with removing uneccessary detail from the general ledger

both answers are right