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accounts payable and receivable
accounts payable ledger
accounts payable subsidiary ledger
allowing for greater ease of entry and reporting.All accounts in the chart of accounts are grouped in one of five categories: As
payable
200.40o Wages and Salaries Payable 7
due 2015 o 213 Discounts on Bonds Payable 300-399 Owner's Equity• 300-309 Stock o 301 Preferred Stock o 302 Common Stock o 303 R
t-accounts
accounts