Using the Schedule of Accounts Receivable
To prove the Accounts Receivable Subsidiary Ledger, accountants prepare a schedule of accounts receivable that lists each charged customer and the balance in that customer’s account, and the total amount due from all customers.
This schedule is used to determine whether the subsidiary ledger’s sum equals the controlling account’s ending balance.
The Accounts Receivable account is the controlling account for the accounts receivable subsidiary ledger.
