The General Rule for Posting to a Subsidiary Ledger and Its

Multiple Choice

The general rule for posting to a subsidiary ledger and its controlling account is

A) The controlling account is both debited and credited periodically for an amount or amounts equal to the sum of the debits or credits to the subsidiary ledger.
B) The controlling account is credited periodically for an amount or amounts equal to the sum of the credits to the subsidiary ledger.
C) A trial balance ledger.
D) The controlling account is debited periodically for an amount or amounts equal to the sum of the debits to the subsidiary ledger.
E) All of these answers are correct.