Which Account Is the Controlling Account for the Amounts Owed

question 32

Multiple Choice

Which account is the controlling account for the amounts owed to individual creditors?

• A) Accounts Payable in the general ledger
• B) Purchases in the general ledger
• C) Accounts Receivable in the subsidiary ledger
• D) Accounts Payable in the subsidiary ledger

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Definitions:

Proactive Interference

A psychological phenomenon where older memories hinder the recall of newer memories.

Decay

The process of gradual deterioration or the breakdown of organic matter through natural physical or chemical processes.

Retroactive Interference

A memory phenomenon where new information interferes with the ability to recall old information.

Proactive Interference

In memory theory, it's the phenomenon where older memories interfere with the recall of newer memories.