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Which of the Following Is True of a Control Account

Question 54

Multiple Choice

Which of the following is true of a control account?


A) It is a valuation account from which balances are added to another account.
B) Its balance equals the sum of the balances in a group of related accounts in a subsidiary ledger.
C) It is equivalent to a contra account and represents the offsetting nature of debits and credits on a firm's financial statements.
D) It holds individual accounts that support a general ledger account.

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