Final answer:
The total of subsidiary accounts for individual credit customers should match the total in the accounts receivable control account, ensuring accuracy in the double-entry accounting system.
Step-by-step explanation:
The question pertains to the relationship between subsidiary accounts and the accounts receivable control account in accounting. In an accounting system, each individual credit customer will have their own subsidiary account which details their transactions. The total of these subsidiary accounts should match the total balance in the accounts receivable control account, which is a general ledger account. This ensures accuracy in accounting and reflects that all individual customer debts are accounted for in the collective company financial statements.
To put it simply, if you are adding up the amounts owed by all customers (the subsidiary accounts), it should match the total amount that the company's books say is owed (the control account). This is a part of the double-entry system of accounting where every transaction is entered twice to keep the books balanced.