Which of the Following Statements Is True

Multiple Choice

Which of the following statements is true?

A) There is double entry recording in a subsidiary ledger.
B) A business with three credit customers would need to set up an accounts receivable subsidiary ledger.
C) With a manual accounting system, where there is a control account and a subsidiary ledger for debtors, transactions for debtors must be recorded twice.
D) Every business needs to set up special journals for returns transactions.