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Accounting Ch.11

TermDefinition
Subsidiary Ledger A ledger that is summarized in single general ledger account
Accounts Payable Ledger A subsidiary ledger containing only accounts for vendors from whom merchandise is purchased on account or other items are bought 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 Account Receivable A listing of customer accounts, account balances, and total amount due from all customers
Created by: bailey.baucom69 on 2014-04-04



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