Under a grandfather-father-son backup scheme, which type of file requires the fewest backup versions in a year?

• A. Sales journal
• B. Biweekly payroll journal
• C. Cash disbursements journal
• D. Depreciation journal

Answer: (D)

In a grandfather-father-son backup scheme, different data are backed up at different frequencies: grandfathers are kept yearly, fathers monthly, and sons weekly. The number of backup versions a file requires in a year depends on how often that file is updated. The file that changes least often will appear in the fewest backup versions.

Depreciation entries are typically posted on a monthly basis, much less often than daily sales activity, payroll processing, or cash disbursements. Because depreciation updates occur only about once a month, they generate far fewer backup versions over a year than the other journals, which are updated more frequently. Therefore, the depreciation journal requires the fewest backup versions in a year.