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According to the leader-member exchange model (LMX) , all of the following describe in-group members EXCEPT
Accounts Receivable Subsidiary Ledger
A book or file that contains the individual records, in alphabetical order, of amounts owed by various credit customers.
Accounts Payable Journal
A ledger that records all short-term obligations or debts a company owes to suppliers and creditors.
Sales Journal
A specialized journal used to record all of a company's sales on credit.
Controlling Account
A general ledger account that summarizes the total balances of several subsidiary accounts, providing an overview and facilitating reconciliation.
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