A subsidiary ledger:

Multiple Choice

Includes transactions not covered by special journals.

Is a listing of all of the accounts of a business.

Is a listing of individual accounts and amounts with a common characteristic.

Is also called a general ledger.

Is also called a special journal.

A subsidiary ledger: is a listing of individual accounts and amounts with a common characteristic.

Explanation:

A subsidiary ledger is a listing of individual accounts with similar characteristics, whose combined balances make up a specific general ledger. The general ledger that captures the summary of the subsidiary ledger is called the master account or control account.

For example, an account receivable subsidiary ledger would comprise the listing of customers with credit purchases; the combined balances would amount to the balance in the accounts receivable ledger.