What is the purpose of the court's revenue ledger?

• A. To store case files.
• B. To record all revenue transactions to support accounting, reporting, and audits.
• C. To track judge assignments.
• D. To calculate property tax.

Answer: (B)

A revenue ledger records all revenue transactions for the court, creating a complete, auditable trail of income from fines, fees, and service charges. This centralized record supports accurate accounting by feeding the general ledger, enables reliable financial reporting to stakeholders, and provides the documentation needed for internal and external audits. It isn't meant for storing case files—that's handled by case management systems—or for tracking judge assignments, which fall under personnel or docket management, nor is it used to calculate property tax, which is a separate tax process.