What rolls-up and organizes General Ledger Accounts, creates headings, subtotals and hierarchies in reports, and is reusable across multiple reports?

The correct answer is Account Groups. These are specifically designed in Sage Intacct to roll up and organize General Ledger Accounts effectively. By using Account Groups, users can create structured headings, subtotals, and hierarchies within their reports. This functionality allows for a clear and organized presentation of financial data, which is essential for analyzing financial performance and reporting.

Account Groups enhance the reporting process by being reusable across multiple reports, which saves time and ensures consistency in how data is presented. This is particularly useful in large organizations where various departments may need to generate similar reports.

The other options, while relevant in the context of financial reporting and data management, do not fulfill this specific function. Transaction Types relate more to the categorization of individual transactions rather than the organization of accounts. Financial Statements provide a formatted presentation of financial data, but they do not organize accounts into groups or hierarchies. Report Templates serve as frameworks for creating reports but do not inherently organize General Ledger Accounts as Account Groups do.