In business accounting, a single general ledger accountsuch as Cash, Accounts Receivable, Investments, or Accounts Payabletypically controls

Question:

In business accounting, a single general ledger account—such as Cash, Accounts Receivable, Investments, or Accounts Payable—typically controls the related subsidiary ledger accounts. Explain how in governmental fund accounting the general ledger accounts control
(a) The Revenues Subsidiary Ledger accounts
(b) The Expenditures Subsidiary Ledger accounts.