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Subsidiary Ledgers
Detailed ledgers that provide a breakdown of individual accounts that are summarized in the general ledger.
Customers Ledger
A subsidiary ledger containing individual accounts for customers, showing each customer's sales, payments, returns, and the current balance owed.
Creditors Ledger
A ledger that keeps records of the amounts owed by the business to its suppliers or creditors.
Revenue Journal
This is an accounting journal that records all the sales transactions of a company where revenue is recognized, detailing the amount and source of each sale.
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