Which is not a reason the fixed asset subsidiary ledger balance may not match the general ledger balance?

a

The system allows entries directly to the general ledger without having to be entered on the subsidiary ledger

b

The financial system does not have a subsidiary fixed asset ledger, therefore the subsidiary detail is maintained on a separate system

c

The receiving function updates the subsidiary ledger at the same time as the general ledger

d

All of the answers are reasons the subsidiary ledger may not match the general ledger balance