When using a subsidiary ledger, the Accounts Receivable account in the general ledger is called the:

A) primary account.
B) subsidiary account.
C) receivable account.
D) controlling account.

Controlling Account

A general ledger account that summarizes the total balances of several subsidiary accounts, providing an overview and facilitating reconciliation.

Subsidiary Ledger

A detailed ledger that contains the individual accounts related to a specific main account in the general ledger, used to organize and manage specific types of transactions.