Pending files include source documents that have not yet been entered into the accounting system. True or false?

Pending files include source documents that have not yet been entered into the accounting system. True or false?

• A. True
• B. False
• C. Only partially true
• D. Cannot determine

Answer: (A)

Pending files store source documents that have not yet been entered into the accounting system. These are the documents waiting to be posted—things like invoices, receipts, and purchase orders—that must be verified, coded, and approved before they are recorded in the general ledger. This waiting-to-be-posted status is exactly what defines a pending file, so the statement is true. The other options don’t fit: false would contradict how work flows, partially true would imply only some documents are pending, and cannot determine would require more detail about the process.

Pending files store source documents that have not yet been entered into the accounting system. These are the documents waiting to be posted—things like invoices, receipts, and purchase orders—that must be verified, coded, and approved before they are recorded in the general ledger. This waiting-to-be-posted status is exactly what defines a pending file, so the statement is true. The other options don’t fit: false would contradict how work flows, partially true would imply only some documents are pending, and cannot determine would require more detail about the process.