The accounts receivable subsidiary ledger is an example of a special journal.

Name: The accounts receivable subsidiary ledger is an example of a special journal.
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The accounts receivable subsidiary ledger is not a special journal. It is a separate record of all individual customer accounts and transactions related to accounts receivable. Special journals include sales, cash receipts, purchases, and cash disbursements journals.

The Accounts Receivable Subsidiary Ledger Is an Example of a Special