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In relation to accounting coding systems in the computerized records of an entity, which of the following is true?

In relation to accounting coding systems in the computerized records of an entity, which of the following is true?
A . Codes are used to cross-reference transactions
B . Codes in coding systems are not unique
C . Coding systems are not expandable
D . Codes are used in the nominal ledger but not in payroll

Answer: A

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