What is the lowest level of accountability where items with the exact same fund citation are differentiated in the accounting system?

• A. General Ledger
• B. Document Summary Records (DSRs)
• C. Trial Balance
• D. Sub-ledger

Answer: (B)

Document Summary Records hold the accounting details for each individual document and tie that information to the exact fund citation. This makes them the lowest level where items sharing the same fund code can be distinguished, because the DSR records carry the unique document identification along with amounts and dates, preserving source-level detail before any posting to higher-level ledgers. The general ledger aggregates activity by account and period, losing the document-by-document granularity. A sub-ledger provides detailed records for a specific control account, but its focus is on that account rather than differentiating every single fund-coded item across the system. The trial balance sums the general ledger, offering no additional differentiation beyond balances. So, the lowest level of accountability for distinguishing items with the same fund citation is the Document Summary Record.