What does the Parallel Accounting Using G/ L Accounts indicator in ledger configuration allow you to do?

What does the Parallel Accounting Using G/ L Accounts indicator in ledger configuration allow you to do?
A . Assign 2 ledgers to 1 company code
B . Assign 2 or more Accounting principles to 1 Ledger
C . Assign 2 or more ledgers to 1 accounting principle
D . Assign 2 or more valuation areas to 1 company code

Answer: B