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An asset ledger is an accounting ................. for a company that only contains details about assets, rather than a general ledger that records all financial aspects of the company.

• journal

• record

• document

• procedure

Individuals, firms and institutions to whom goods and services are sold on ................. by business become the ‘trade debtors’ of the business.

• debit

• credit

• debtors

• creditors

Asset ledger commonly has entries that bolster the company’s financial strength but, if an asset decreases in value, ................. also is recorded.

• expense

• cost

• loss

• depreciation

Most businesses are required to have a general ledger, which is made to record every financial dealing within the company; this includes any ................. coming in or going out and the changing of values.

• note

• money

• cash

• coin

An asset ledger only details one aspect of financial dealings: assets. These are things that help give the company money, can be................. into cash or are used to get work done.

• converted

• broken

• taken

• turned

In a general ledger, assets are ................. as general assets, with little or no distinguishing features.

• analyzed

• known

• entered

• posted

Ledger posting is the process of transferring the debit and the credit ................. from the journal to the ledger.

• accounts

• amount

• balance

• entries

The journal entries recorded during the first step provide information about which ................. are to be debited and which to be credited and also the magnitude of the debit or credit.

• businesses

• companies

• accounts

• corporations

The accounts payable ledger, also called the creditors ledger, is a subsidiary ledger that lists all of the vendors and suppliers that a company................. along with their account balances and details.

• borrows

• lends

• owes

• earns

A subsidiary ledger contains the ................. to support a general ledger. For instance, the subsidiary ledger for accounts receivable contains all of the information on each of the credit sales to customers.

• details

• summaries

• information

• data