The General Ledger Account Representing the Subsidiary Ledger Is Known

question 18

Multiple Choice

The general ledger account representing the subsidiary ledger is known as a control account because:

• A) inclusion of both control accounts and subsidiary ledger accounts in the general ledger improves control.
• B) the accuracy of the detailed accounts in the subsidiary ledger can be checked against the aggregate data and the balance contained in it.
• C) subsidiary ledgers eliminate the need to record totals in the general ledger.
• D) it includes all transactions in the subsidiary ledger.

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Definitions:

Ancestors

Individuals from whom one is descended, especially those more remote than grandparents, often referring to earlier generations.

Limbs

The extremities or appendages of an organism that are typically used for locomotion, manipulation of the environment, or other functions.

Earth's Atmosphere

The layer of gases surrounding Earth, vital for life, retaining heat, and protecting organisms from ultraviolet solar radiation.

Gases

States of matter consisting of particles that have neither a defined volume nor shape, expanding freely to fill the container they are in.