15. Postings to the control accounts in the general ledger are made a. annually. b. daily. c. monthly. d. weekly. A subsidiary ledger is a. used in place of the general ledger if the general ledger is destroyed or stolen. b. a group of accounts used by branches and subsidiaries of a corporate business. a group of accounts with a common characteristic that provides detailed information about a control account in the general ledger. d. used to post excess transactions if a general ledger account becomes full during an accounting period. 16. C. A subsidiary ledger frees the general ledger from details of a. individual balances. b. external transactions. c. internal transactions. d. the control account. 17. The individual amounts in the sales journal are posted to the accounts receivable 18. subsidiary ledger a. daily. b. weekly. c. monthly. d. yearly