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6 Cards in this Set

  • Front
  • Back
subsidiary ledger
a ledger that is summarized in a single general ledger account
accounts payable ledger
a subsiduary ledger containing only accounts for vendors from whom items are purchased or bought on account
accounts receivable ledger
a subsidiary ledger containing only accounts for charge customers
controlling account
an account in a general ledger that summarizes all accounts in a subsidiary ledger
schedule of accounts payable
a listing of vendor accounts, account balances, and total amount due all vendors
schedule of accounts receivable
a listing of customer accounts, account balances, and total amount due from all customers