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Chapter 12 vocab

QuestionAnswer
A ledger that is summarized in a single general ledger account Subsidiary Ledger
A subsidiary ledger containing only accounts for vendors from whom items are purchased or bought on account Account Payable Ledger
A subsidiary ledger containing only account for charge customers Accounts Receivable Ledger
An account in a general ledger that summarizes all accounts in a subsidiary ledger Controlling Account
A listing of vendor accounts, account balances, and total amount due all vendors Schedule of Accounts Payable
A listing of customer accounts, account balances, and total amount due from all customers Schedule of Accounts Receivable
Sales journal, Purchases journal, General journal, Cash receipts journal, Cash payments journal Order of posting from special journals
Preventive, Detective, and Corrective 3 phases internal controls may be categorized
Created by: echavez0195