What is a primary efficiency of real-time general ledger systems?

Real-time general ledger systems are designed to enhance efficiency by allowing integrated transaction processing. This means that as transactions occur, they are recorded and reflected immediately in the general ledger. Such integration facilitates timely updates to financial records, improving accuracy and enabling organizations to have up-to-date insights into their financial situation.

By utilizing integrated transaction processing, businesses can streamline their operations, reduce the chances of discrepancies that may arise from manual reconciliations, and enhance overall agility in responding to financial needs or reporting obligations. This capability is crucial for organizations that require prompt financial data for decision-making, compliance, and performance evaluation.

In contrast, the other options do not align with the primary efficiencies enabled by real-time systems. Sequential posting of transactions could lead to delays, and manual entry, while it might have some merit in certain contexts, typically introduces the risk of errors and is less efficient than automated processes. Time delays for error checking would be counterproductive in a system that strives to operate in real time.