Some of the more common subsidiary ledgers are:

A) Accounts Payable, Accounts Receivable, and Owner's Equity subsidiary ledgers.
B) Accounts Receivable and Accounts Payable subsidiary ledgers.
C) Accounts Receivable, Accounts Payable, Cash, Checking, Petty Cash, and Owner's Equity subsidiary ledgers.
D) Subsidiary ledgers are not utilized in computerized accounting systems as they are internal control elements for manual accounting processes.


B

Business

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