HGS Pty Ltd AN ACCOUNTING PRACTICE SET Accounts Receivable Subsidiary Ledgers Account Name: …………………………………………. Post. Date Explanation Ref. Debit Credit Balance Account Name: …………………………………………. Post. Date Explanation Ref. Debit Credit Balance Account Name: …………………………………………. Post. Date Explanation Ref. Debit Credit Balance Account Name: …………………………………………. Post. Date Explanation Ref. Debit Credit Balance Account Name: …………………………………………. Post. Date Explanation Ref. Debit Credit Balance LEDGERS Accounts Payable Subsidiary Ledgers Account Name: …………………………………………. Post. Date Explanation Ref. Debit Credit Balance Account Name: …………………………………………. Post. Date Explanation Ref. Debit Credit Balance Account Name: …………………………………………. Post. Date Explanation Ref. Debit Credit Balance Account Name: …………………………………………. Post. Date Explanation Ref. Debit Credit Balance Account Name: …………………………………………. Post. Date Explanation Ref. Debit Credit Balance General Ledger CASH AT BANK – Enterprise Bank Post. Date Explanation Ref. Debit Credit Balance ACCOUNTS RECEIVABLE CONTROL Post. Date Explanation Ref. Debit Credit Balance ACCOUNTS PAYABLE CONTROL Post. Date Explanation Ref. Debit Credit Balance INVENTORY Post. Date Explanation Ref. Debit Credit Balance SALES Post. Date Explanation Ref. Debit Credit Balance