Which of the Following Statements Accurately Describe the Sales Ledger

Multiple Choice

Which of the following statements accurately describe the sales ledger?
Please select all that apply.

A) The total of the balances on each individual sales ledger account added together at the end of each accounting period should be equal to the total balance carried forward at the end of the same accounting period on the trade receivables control account.
B) The function of the sales ledger is to exercise control over the amounts owed by individual customers.
C) The sales ledger is part of the double entry system.
D) Each individual customer's sales ledger account is debited with the total sales invoice value for each invoice raised and credited with any credit notes issued and any cash received.