Final answer:
The false statement regarding the accounts receivable subsidiary ledger is that debits and credits must always be equal; this is not required as individual customer balances can vary.
Step-by-step explanation:
Among the statements provided regarding the accounts receivable subsidiary ledger, the one that is not true is: B) Debits and credits in the subsidiary ledger must always be equal. In an accounts receivable subsidiary ledger, individual customer balances are tracked, and these balances may not always be equal to each other. The nature of accounts receivable is such that at any given time, some customers may owe more than others, based on credit sales that have been made to them.
It is true that every credit sale is entered individually into the subsidiary ledger (Statement A), as this helps maintain detailed records of each customer's purchases and payments. The subsidiary ledgers do play a crucial role in maintaining the accuracy of the data stored in the Accounting Information System (AIS), as mentioned in Statement C. Finally, the total of the subsidiary ledgers must match the balance of the control account (Statement D), which represents the total accounts receivable on the general ledger.