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10 cards from this deck
Subsidiary ledger with individual debtor accounts
Person/business owing money to the business
Accounts receivable ledger
Debt increases
Debt decreases
DL + number (e.g., DL5)
Debtors Journal (DJ)
Cash Receipts Journal or Debtors Allowances Journal
Shows current amount owed after each transaction
Invoice, Cheque, Receipt
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