[单项选择]

There are usually two kinds of ledgers:
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. Thus Due from Banks controlling account shows in summary form the totals of all the debits and credits appearing in the correspondent banks’ accounts in the Due from Banks 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 t
A. Right.     
B. Wrong.     
C. Doesn’t say.

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