Which of the Following Statements Is false

Multiple Choice

Which of the following statements is false?

A) A subsidiary ledger is a group of accounts that provides details about a control account in the general ledger.
B) When a subsidiary ledger and a control account are used, each journal entry that affects accounts receivable must be posted twice.
C) The balance in the control account must always equal the total of the subsidiary ledger.
D) A subsidiary ledger includes supporting detail to the general ledger.