Because general ledger accounts are used to prepare financial statements, they contain only summary figures (no supporting detail) and require only summary posting information. Second, this information supports an important independent verification control. The AR summary, which the AR function independently provides, is used to verify the accuracy of the journal vouchers from billing. The AR summary figures should equal the total debits to AR reflected in the journal vouchers for the transaction period. By reconciling these figures, the general ledger function can detect many types of errors. We examine this point more fully in a later section dealing with revenue cycle controls.