Which of the Following Statements About a Subsidiary Ledger Is

Multiple Choice

Which of the following statements about a subsidiary ledger is NOT true?

A) The accounts in the subsidiary ledger represent components of the double-entry equation.
B) A subsidiary ledger is a set of ledger accounts that collectively represent a detailed analysis of one general ledger account classification.
C) At any time,the total of the accounts in the subsidiary ledger should equal the balance in the control account.
D) Every entry made to an account in the subsidiary ledger is also reflected in the control account.