【单选题】
1. General ledger: It contains the controlling accounts for each of the subsidiary ledgers.A、controlling account in the general ledger shows in summary form what appears in detail in the corresponding subsidiary ledger. There is often a separate controlling account for each subsidiary ledger. ThusDue fromBanks controlling account shows in summary form the totals of all the debits and credits appearing in the correspondent banks’ accounts in theDue fromBanks subsidiary ledgers. The balances in the general ledger for asset, liability and capital accounts become the basis for data set forth in the balance sheet. The balances in the income and expense accounts become the basis for data set forth in the Profit and Loss Statements.
2. Subsidiary ledger: It is a ledger maintained for subsidiary accounts of a homogeneous nature. The balances of the account in the subsidiary ledger equal the total of the balance shown in the controlling account for the particular subsidiary ledger maintained in the general ledger. The usual subsidiary ledgers in banking business are the depositors’ ledger, debtors’ ledger, income ledger, expense ledger, and others. In the books of ××Bank, there are some 107 accounting items which record and reflect its entire business activities and achievements. The books are divided into four categories, that is,Asset, Liability, JointAsset and Liability, Loss and Income.
B、
B、Wrong.
C．
网考网参考答案：A
网考网解析：
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