Choice "B" is correct. With batch processing, input documents/transactions are collected and grouped by type of transaction. These groups (called batches) are processed periodically (e.g., daily, weekly, monthly, etc.).Example: A payroll system might use batch processing. Time sheets are batched in groups (batches), and input as single transactions. The individual transactions are then posted to a payroll record for tax and financial reporting. Choices "d" and "c" are incorrect. Batch processing presumes grouping before posting. Posting upon entry is a characteristic of online real time processing.
Choice "c" is incorrect. Batch processing presumes grouping before posting. Posting upon entry is a characteristic of online real time processing.
Choice "a" is incorrect. Each transaction has its own line entry in the appropriate ledger and not a cumulative entry total. Transactions might be sorted by and regrouped by account for summary entry to various ledgers, but individual transactions maintain their identity.