Subsidiary ledgers .

(A) are used only for accounts payable and accounts receivable
(B) may be used for various general ledger accounts
(C) may be used only for the cash amount

The correct answer is letter "B": may be used for various general ledger accounts.

Explanation:

Subsidiary ledgers are used in the record-keeping of large companies when transactions of an account should be reported in detail but the information size is overwhelming. Usually, subsidiary ledgers are implemented in sales firms. The subsidiary ledger is part of a general account that is frequently posted so only general precise information is recorded in the general account.  

Examples of subsidiary ledgers are Accounts Payable Ledger, Accounts Receivable Ledger, Purchases Ledger, and Inventory Ledger just to mention a few.

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