题目内容
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提问人：网友hhii82
发布时间：2022-01-06
[主观题]
Depositors' ledger, debtors' ledger and income ledger are parts of the general ledger in b
anking business.
A．Right.
B．Wrong.
C．Doesn't say.
简答题官方参考答案
（由简答题聘请的专业题库老师提供的解答）
查看官方参考答案
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 the controlling account for the particular subsidiary ledger maintained in the general ledger. The usual subsidiary ledgers in banking business are the depositors' ledger, debtors' ledger, income ledger, expense ledger, and others. In the books of ×× Bank, there are some 107 accounting items which record and reflect its entire business activities and achievements. The books are divided into four categories, that is, Asset, Liability, Joint Asset and Liability, Loss and Income.
The accounting items in the subsidiary ledger may appear indetail in the controlling account in the general ledger.
A．Right.
B．Wrong.
C．Doesn't say.
