The Use of an Accounts Payable Controlling Account

question 73

Multiple Choice

The use of an Accounts Payable controlling account:

• A) Reduces the number of accounts in the subsidiary ledger.
• B) Reduces the total number of accounts maintained.
• C) Reduces the number of entries in the general journals.
• D) Reduces the number of accounts in the general ledger.
• E) Increases the number of columns in the journals.

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