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Select the THREE INCORRECT statements from the following list of statements about memorandum accounts:

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Select the THREE INCORRECT statements from the following list of statements about memorandum accounts:

A.

A memorandum ledger is an account that is not part of the bookkeeping system as a whole

B.

All transactions in a memorandum account have to be balanced with a corresponding entry in the nominal ledger

C.

A memorandum account is part of the nominal ledger

D.

A memorandum account is a daybook

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  • Vendor: CIMA
  • Product: BA3
  • Update on: Jul 29, 2025
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TESTED 02 Aug 2025