A comparison of the subsidiary accounts to the schedules of accounts payable will help the accountant to A. prove the accounts payable accounts at the end of a period.
A subsidiary account tracks the information of certain transactions in detail. Some of the most important subsidiary accounts include accounts receivable and accounts payable.
Thus, by comparing the subsidiary accounts to the schedules of accounts payable, an accountant proves the existence and completeness of the accounts payable balance at the end of a period.
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