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6 Cards in this Set
- Front
- Back
subsidiary ledger
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A ledger that is summarized in a single ledger account.
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accounts payable ledger
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A subsidary ledger containing only accounts for vendors from whom merchandise or other items are purchased on account.
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accounts receivable ledger
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A subsidary ledger containging only accounts for charge customers.
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controlling account
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an account in a general ledger that summarizes all accounts in a subsidary ledger.
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schedule of accounts payable
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A list of vendor accounts, account balances, and total amount due all vendors.
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schedule of accounts receivable
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A list of customer accounts, account balances, and total amount due from all customers.
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