Accounts receivable ledger definition including break down of areas in the definition. Analyzing the definition of key term often provides more insight about concepts. Accounts receivable ledger can be defined as: Subsidiary ledger listing individual customer accounts. Accounts receivable ledger provides more detail about the account receivable total reported on the balance sheet or trial balance. The account receivable ledger or accounts receivable subsidiary ledger provides detail by customer, by who owes the company money. The total of the account receivable ledger should match the total of the accounts receivable account on the balance sheet or trail balance.
