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Subsidiary Ledger
A detailed ledger that contains supporting information for a main accounting ledger, often used for accounts receivable or accounts payable.
Cash Receipts Journal
An accounting ledger in which all cash inflows or receipts are recorded.
Accounts Payable Subsidiary
A detailed ledger containing all individual creditor accounts, supporting the summary-level accounts payable figure in the general ledger.
Control Account
An account in the general ledger that summarizes and checks the accuracy of individual records in subsidiary ledgers.
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