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A is corrent because when partial payments are continuously made to vendors, an accounts payable subsidiary ledger would be very beneficial to the corporation. The subsidiary ledger would be used to keep track of the amounts still outstanding after partial payments. Otherwise, the partial payments would have to be written on the voucher register in order to keep track of the amount still due.
B is incorrect because although an accounts payable subsidiary ledger would aid in this type of a reconciliation, the corporation would benefit more from a subsidiary ledger if partial payments to vendors are continuously made.
C is incorrect because maintaining an accounts payable subsidiary ledger for the purpose of confirming vendor’s confirmation requests would not benefit the company.
D is incorrect because the function of an unmatched invoice file is to hold off paying invoices until the receiving report and purchase order are received. There would be invoices in an unmatched invoice file even with the accounts payable subsidiary ledger.