Multiple choice

Which of the following activities is clerical in nature?

  1. Book keeping

  2. Accounting

  3. Auditing

  4. Interpreting
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A Correct answer
Explanation

Book keeping refers to recording an entry in the books of accounts. It is clerical in nature. Accounting is summarising, analysing and interpreting the transactions recorded in the books. Auditing means verifying the accountancy records of an enterprise. Interpreting requires specialised skills and is not clerical in nature.

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