A basic manual accounting system includes all of the following except a

A) chart of accounts
B) two-column journal
C) general ledger
D) computer on which the system runs

Manual Accounting System

An accounting system in which records are maintained by hand without the use of computer systems.

Chart of Accounts

A systematic listing of all accounts used in the general ledger of an organization, categorized by assets, liabilities, equity, revenue, and expenses.

Two-column Journal

A type of accounting journal that consists of two columns, typically one for debits and one for credits.