9. The most important Master Data required for the Accounting Processes in SAP is the Chart of Accounts. Which ONE of the following is false with regards to the Chart of Accounts: A. The Chart of Accounts does not include assets, liabilities or equity accounts B. Chart of Accounts can be used by multiple company codes. C. The Chart of Accounts includes subsidiary ledgers. Subsidiary ledgers include Accounts Receivable subledgers, Accounts Payable subledgers and Assets subledgers. D. The Chart of Accounts includes General Ledger Accounts. General Ledgers accounts include balance sheet accounts, income statement accounts and reconciliation accounts