Advertisement Upgrade to remove ads

Subsidiary Ledger

A ledger that is summarized in a single general ledger account

Accounts Payable Ledger

A subsidiary ledger containing only accounts for vendors from whom items are purchased or bought on accounts

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 Account Payable

A listing of vendors accounts, accounts balances, and total amount due all vendors

Schedule Of Accounts Receivable

A listing of customers accounts, accounts balances, and total amounts due from all customers receivable

Please allow access to your computer’s microphone to use Voice Recording.

Having trouble? Click here for help.

We can’t access your microphone!

Click the icon above to update your browser permissions above and try again


Reload the page to try again!


Press Cmd-0 to reset your zoom

Press Ctrl-0 to reset your zoom

It looks like your browser might be zoomed in or out. Your browser needs to be zoomed to a normal size to record audio.

Please upgrade Flash or install Chrome
to use Voice Recording.

For more help, see our troubleshooting page.

Your microphone is muted

For help fixing this issue, see this FAQ.

Star this term

You can study starred terms together

Voice Recording