Accounts Receivable Ledger Forms. The accounts receivable ledger is a subledger in which is recorded all credit sales made by a business. The two main transaction types for accounts receivables are credit invoice sales transactions, and the The general ledger and in particular the accounts receivable control account does form part of the double entry bookkeeping process.
Debit entries are made on the left side of the ledger account whereas Credit entries are made to Receiving cash has the effect of reducing the receivable asset and is therefore shown on the credit side.
Follow the directions and formulas below to quickly create your own accounts receivable ledger in Excel.
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Definition of General Ledger Account A general ledger account is an account or record used to sort, store and summarize a company's transactions. For example, Cash, Accounts Receivable, Accounts Payable, Sales, Purchases, Telephone Expense and Owner's Equity are all examples of general We've provided a list of common general ledger accounts many businesses find useful. The accounts receivable ledger is basically a sub-ledger in which you can record all sales data made by your business.
