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6 Cards in this Set
- Front
- Back
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Subsidiary Ledger |
A ledger that is summarized in a single general ledger account. |
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Accounts Payable Ledger |
A subsidiary ledger containing only accounts for vendors from whom merchandise or other items are purchased. |
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Account Receivable Ledger |
A subsidiary ledger containing only accounts for charge customers. |
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Controlling Account |
An account in a general ledger that summarizes all accounts in a subsidiary ledger. |
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Schedule of Accounts Payable |
A listing of vendors |
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schedule of Accounts Receivable |
A listing of customer accounts, account balances, and total amount due from all customers. |
