Question：Which one of the following is not the purpose of a receivables ledger control account?

　　A. A receivables ledger control account helps to locate errors in the trial balance

　　B. A receivables ledger control account ensures that there are no errors in the personal ledger

　　C. A receivables ledger control account provides a check on the arithmetical accuracy of the personal ledger

　　D. Control accounts deter fraud

　　The correct answer is: A receivables ledger control account ensures that there are no errors in the personal ledger.