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Subsidiary Ledger
A subsidiary ledger is a detailed record that supports the entries recorded in a primary accounting ledger, often used for accounts like accounts payable and receivable.
General Ledger
A comprehensive record containing all financial transactions of a company, used to prepare financial statements.
Accounts Receivable
Money owed to a company by customers for products or services that have been delivered but not yet paid for.
Subsidiary Ledger
A detailed ledger that contains the individual accounts related to a specific main account, such as accounts receivable or accounts payable.
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