Accounts payable subsidiary ledger

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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.

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