I)They are inefficient, subject to error and tampering. II)They can be used to maintain transaction records that can be reconciled. III)When properly maintained, they can provide a company's version of the truth. IV)They can keep track of who owes money to a bank. [bg_collapse view="button-orange" color="#4a4949" expand_text="Show Answers" collapse_text="Close Answer" ] I)They are inefficient, subject to error and tampering. [/bg_collapse]