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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 general ledger account
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accounts payable ledger
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a subsiduary ledger containing only accounts for vendors from whom items are purchased or bought on account
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accounts receivable ledger
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a subsidiary ledger containing 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 subsidiary ledger
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schedule of accounts payable
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a listing of vendor accounts, account balances, and total amount due all vendors
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schedule of accounts receivable
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a listing of customer accounts, account balances, and total amount due from all customers
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