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subsidiary ledger
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accounts payable ledger
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Chap. 12 vocab. Acct

Accounting Chapter 12 Vocabulary

QuestionAnswer
subsidiary ledger a ledger that is summarized in a single ledger account.
accounts payable ledger a subsidiary ledger containing only accounts for vendors from whom items are purchased or brought 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: otakugirl29
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