Which of the following is used for voucher entry A. Ledger Account B. Groups C. Sub-Groups D. Depends on number of companies

The correct answer is A. Ledger Account.

A ledger account is a record of all the transactions that affect a particular asset, liability, equity, revenue, or expense account. Ledger accounts are used to track the financial activity of a business and to prepare financial statements.

A group is a collection of ledger accounts that are related to each other. Groups are used to organize ledger accounts and to make it easier to find specific accounts.

A sub-group is a collection of ledger accounts that are related to each other and that are within a group. Sub-groups are used to further organize ledger accounts and to make it easier to find specific accounts.

The number of companies does not affect which of the following is used for voucher entry. All companies use ledger accounts to track their financial activity.