Posted files consist of three sub-files. Which is one of them?

• A. Posted commitment file
• B. Pending obligation file
• C. Completed received file
• D. Archived expense file

Answer: (A)

The key idea is how records move through processing until they’re officially recorded in the accounting system. Once a commitment has been formally recorded, it is placed in the posted commitment file, which is why this item is considered one of the sub-files of posted files. This reflects that the obligation has been completed in the ledger and is ready for further processing, such as obligation handling or disbursement actions. The other options describe stages or categories that aren’t part of the posted-file structure: a pending obligation file holds obligations that haven’t yet been posted, while completed received and archived expense files pertain to different parts of the workflow or archival records, not to the posted files.