Accounts receivable subsidiary ledger

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Accounts receivable subsidiary ledger is a book or file that contains the individual records, in alphabetical order, of amounts owed by various credit customers.


Definitions

According to College Accounting: A Practical Approach by Slater (13th edition)‎,

Accounts receivable subsidiary ledger. A book or file that contains the individual records, in alphabetical order, of amounts owed by various credit customers.

Related concepts

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