The controlling account in the general ledger that summarizes the individual customer accounts in the subsidiary ledger is entitled

A) Purchases
B) Accounts Payable
C) Fees Earned
D) Accounts Receivable

Subsidiary Ledger

A subsidiary ledger is a group of detailed accounts where their totals tie into and support summary amounts in one or more accounts in the general ledger.

General Ledger

A comprehensive collection of a company's accounts and transactions, serving as the foundation of the accounting system.

Controlling Account

The account in the general ledger that summarizes the balances of the accounts in a subsidiary ledger.