Difference between revisions of "Accounts payable subsidiary ledger"
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Revision as of 08:55, 20 December 2018
Accounts payable subsidiary ledger is a book or file that contains, in alphabetical order, the name of the creditor and amount owed from purchases on account.
Definitions
According to College Accounting: A Practical Approach by Slater (13th edition),
- Accounts payable subsidiary ledger. A book or file that contains, in alphabetical order, the name of the creditor and amount owed from purchases on account.
Related concepts
- Accounting (alternatively known as accountancy) is management of financial data, information, and knowledge about financial transactions of legal entities. Accountancy tends to include bookkeeping and, depending on a particilar enterprise, may also include quatitative analysis of financial data in the bookkeeping system and/or business intelligence.
