Accounts payable ledger
A subsidiary 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.
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 amounts due all vendors
Schedule of accounts receivable
A listing of customer accounts, account balances, and total amount due from all customers.
A ledger that is summarized in a single general ledger account.