| A | B |
|---|
| 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 items are purchased or bought on account |
| accounts receivable ledger | a subsidiary ledger 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 receivable | listing of customer accounts, account balances, and total amount due from customers |
| schedule of accounts payable | a listing of all vendor accounts, account balances, and total amountdue from all customers |
| special journal | a journal used to record only one kind of transaction |
| purchases journal | a special journal used to record only purchases of merchandise on account |
| cash receipt journal | a special journal used to record only cash recipt transactions |
| cash payment journal | a special journal used to record only cash payments |
