The inventory account is a controlling account for the inventory subsidiary ledger that contains a separate record for each separate product.

a. true

b. false

True. The inventory account is a controlling account for the inventory subsidiary ledger that contains a separate record for each separate product. A controlling account is where the general ledger corresponds to the newly created ledger. The inventory account keeps track of all inventory that is being used in the store that the accounting is being completed for.

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answer; commerce clearing house;