In most ledger systems, accounts are listed in alphabetical order.

• A. False
• B. True
• C. Sometimes
• D. Not specified

Answer: (A)

Ledgers are organized to support reporting and posting efficiency, so accounts are typically listed by category (assets, liabilities, equity, revenues, expenses) and assigned a numeric code. This numbering groups related accounts and aligns with financial statements, making it easy to roll up balances for the trial balance and reports. Alphabetical order would mix different categories and hinder quick viewing of the balance sheet or income statement, as well as complicate posting and reconciliation. So, the statement is false: most ledger systems use a numbering or category-based order rather than strict alphabetical listing.