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Accounting I - Chapter 11
Chapter 11 - Accounting I, Century 21 Accounting 9e
A ledger that is summarized in a single general ledger account.
accounts payable ledger
A subsidiary ledger containing only accounts for vendors from whom merchandise or other items are purchases 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 subsidary ledger.
schedule of accounts payable
A listing of vendor accounts, account balances, and total amount due all vendors.
schedule of accounts receivable
A listing of customer accounts, account balances, and total amount due from all customers.