The Accounts Payable account in the general ledger is: The account that controls the purchases journal. The subsidiary account to the purchases journal. Part of a special journal. A controlling account for the subsidiary accounts payable ledger. Part of a subsidiary ledger. The five principles of accounting information systems are: O Control, relevance, compatibility, flexibility, and cost-benefit. Historical cost, relevance, compatibility, timeliness, and cost-benefit. O Historical cost, relevance, compatibility, flexibility, and cost-benefit. Control, accountability, relevance, compatibility, and flexibility. Control, relevance, compatibility, flexibility, and safety