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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 account

accounts receivable ledger

a subsidiary ledger containing only accounts for charge customers

controlling accounts

an account in a gerneral ledger that summarized all accounts in a subsidiary ledger

schedule of accounts payable

a listing of vendor accounts, accounts balances, and total amount due all vendors

schedule of accounts recieved

a listing of customer accounts, account balances, and total amount due from all customers

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