Sundry accounts payable ledger
Compiled text through Sep 15, 2021
Register checked through Jul 29, 2026
No later Register activity identified in this check.
Dates and status
- Compiling agency
- Executive Department
- Text status
- Source receipt
- Compiled text through
- Sep 15, 2021
- Register checked through
- July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
- Activity status
- No later Register activity identified in this check.
- Source snapshot
- Jun 6, 2026
A separate sundry accounts payable ledger shall be maintained for each general ledger to record all amounts due to others, and not allocable to the other accounts provided in the 2110 group of general ledger accounts. The sundry accounts payable ledger is subsidiary to and shall be controlled by account 2119, Sundry Accounts Payable. A monthly trial balance of the sundry accounts payable ledger shall be taken. A separate ledger sheet shall be prepared for each account payable on which will be reflected the name and address of the creditor, and the nature of terms and conditions of the account. A stock form of ledger sheet, as per Exhibit 3 of Appendix S-8, should be used.