Use the sales journal , the cash receipts journal , and the accounts receivable subsidiary ledger 使用銷售日記賬,現金日記賬,和應收款明細分類賬。
The accounts receivable subsidiary ledger is the main device for ensuring that the company collects from customers 應收賬款明細分類賬是確保護企業(yè)從客戶處收集到的信息的主要的手段。
Posting goes to the general ledger and to the accounts receivable subsidiary ledger , which lists each customer and the amount receivable from that customer 在總分類賬和應收款明細分類賬間過賬,列出每個客戶和從客戶那收到的應收賬款。