A type of ledger used in a company's accounting procedures that separates out the history of payments and transactions for each of the company's customers who have had credit extended to them by the company. The ledger is a temporary account, and is used to aide any updates made to the permanent asset accounts at the end of each period.

Related information about accounts receivable subsidiary ledger:

1. Accounts Receivable Subsidiary Ledger Definition | Investopedia
   An accounting ledger that shows the transaction and payment history separately for each customer to whom the business extends credit. The balance in each ...
    
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   For example, an accounts receivable subsidiary ledger (customers' subsidiary ... The accounts receivable subsidiary ledger is essential to most businesses.
    
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   The accounts receivable subsidiary ledger consists of an individual account for each customer who makes purchases on credit. The sum of all customer account ...
    
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   Mar 4, 2012 ... A Brief Explanation Of The Accounts Receivable Subsidiary Ledger.
    
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6. What is accounts receivable subsidiary ledger? - InvestorWords.com
   Definition of accounts receivable subsidiary ledger: A type of ledger used in a company's accounting procedures that separates out the history of payments and ...
    
7. Accounts Receivable Ledger: Definition from Answers.com
   How do you prepare an Accounts Receivable Ledger? Why is it necessary to have an accounts receivable ledger? Accounts Receivable Subsidiary Ledger?
    
8. Subsidiary Ledgers | Accounting: Special Journals | College-Cram ...
   That is where the Accounts Receivable Subsidiary Ledger comes in. In the Accounts Receivable Subsidiary Ledger, each credit customer has their own account, ...