accounts payable ledger
a subsidiary ledger containing only accounts for vendors from whom merchandise or other items are purchased 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 amount 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
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