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Cards In This Set
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A ledger that is summarized in a single general ledger account.
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Subsidiary Ledger
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A subsidiary ledger containing only accounts for vendors from whom items are purchased or bought on account.
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Accounts Payable Ledger
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A subsidiary ledger containing only accounts for charge customers.
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Accounts Receivable Ledger
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An account in a general ledger that summarizes all accounts in a subsidiary ledger.
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Controlling Account
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A listing of vendor accounts, account balances, and total amounts due all vendors.
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Schedule of Accounts Payable
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