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Chapter 11 Vocab

Accounting Vocabulary

TermDefinition
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 merchandise or other items are purchased on account
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 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
Created by: clintatwood
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