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Which of the Following Statements About Controlling Accounts and Subsidiary

Question 24

Multiple Choice

Which of the following statements about controlling accounts and subsidiary ledgers is incorrect?


A) A subsidiary ledger is a ledger separate from the general ledger.
B) A controlling account is an account in the subsidiary ledger.
C) A controlling account maintains the total of the individual account balances in a subsidiary ledger.
D) A subsidiary ledger contains a group of related accounts,such as a list of customers.

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