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Question(s) / Instruction(s):

A subsidiary ledger is

a)            used in place of the general ledger if the general ledger is destroyed or stolen.

b)            a group of accounts used by branches and subsidiaries of a corporate business.

c)            a group of accounts with a common characteristic that provides detailed information about a control account in the general ledger.

d)            used to post excess transactions if a general ledger account becomes full during an accounting period.

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