Regarding Subsidiary Ledgers and General Ledger Control Accounts, Which of the Following

Multiple Choice

Regarding subsidiary ledgers and general ledger control accounts, which of the following is NOT true?

A) Total balances in a subsidiary ledger should always equal the balance in the corresponding general ledger account.
B) The general ledger maintains details of subaccounts.
C) Control is enhanced by separating the subsidiary ledger from the general ledger.
D) Reconciling a subsidiary ledger to the general ledger can help to detect errors or fraud.