Final answer:
Calculation of prepaid expenses at a point in time is NOT an example of a query that would be created using the duality association in the acquisition process, as it deals with the allocation of expense over time rather than a dual transaction effecting two accounts.
Step-by-step explanation:
The question relates to accounting processes associated with the acquisition and payment cycles within a business. The concept of duality association refers to the idea that each transaction affects at least two accounts in a company's ledger, consistent with the double-entry accounting system. When considering the listed queries in the context of duality association, the determination of prepaid expenses at a point in time does not typically directly involve a paired transaction affecting another account; it is more about allocation over time than a dual transaction.
On the other hand, the aging of accounts payable and accounts receivable, as well as the calculation of the average number of days to pay vendor invoices, involves analyzing liabilities and assets in a way that reflects the dual impact of transactions.
Therefore, the query NOT created using the duality association in the acquisition process is:
- Calculation of prepaid expenses at a point in time.