| A | B |
|---|
| A subsidiary ledger containing only accounts for vendors from whom items are purchased or bought on account. | accounts payable ledger |
| A subsidiary ledger containing only accounts for charge customers. | accounts receivable ledger |
| An account in a general ledger that summarizes all accounts in a subsidiary ledger. | controlling account |
| A list of vendor accounts, account balances, and total amounts due all vendors. | schedule of accounts payable |
| A listing of customer accounts, account balances, and total amount due from all customers. | schedule of account receivable |
| A ledger that is summarized in a single general ledger account. | subsidiary ledger |
| A person or business to whom merchandise or services are sold. | customer |
| A tax on a sale of merchandise or services. | sales tax |
| A sale in which cash is received for the total amount of the sale at the time of the transaction. | cash sale |
| A sale in which a credit card is used for the total amount of the sale at the time of the transaction. | credit card sale |
