Which of the following is NOT a necessary change for the general ledger to include subsidiary ledgers?

The choice indicating that "Creation of subsidiary ledgers for cash transactions" is not a necessary change for the general ledger to include subsidiary ledgers is accurate.

In accounting, subsidiary ledgers are used to provide detailed information about specific types of transactions. Control accounts summarize the details in subsidiary ledgers without needing to list each individual account, making it easier to manage financial data. While subsidiary ledgers can be created for various types of transactions—such as accounts receivable, accounts payable, and cash transactions—they are not obligatory for every area, particularly cash transactions.

When it comes to managing cash transactions, businesses frequently track them directly within the general ledger without needing a separate subsidiary ledger. For example, many organizations may choose to use the general ledger to reflect cash inflows and outflows or to employ a more simplified approach to cash management, thus rendering the creation of a subsidiary ledger for this purpose unnecessary.

In contrast, creating control accounts and preparing schedules of individual accounts are essential steps that facilitate the reconciliation between the detailed transactions recorded in the subsidiary ledgers and the summarized amounts shown in the general ledger. Additionally, general journal entries that require more detail are often made for other types of transactions but do not pertain specifically to the necessity of incorporating a subsidiary ledger