Which record contains customer name, address, current balance, available credit, transaction dates, and invoice numbers?

• A. Accounts receivable aging report
• B. General ledger
• C. Sales journal
• D. Subsidiary ledger

Answer: (D)

Detailed customer-level information and the individual transaction history live in the accounts receivable subsidiary ledger. It stores each customer's name and address, the current amount owed, any available credit against their limit, and a history of transactions with dates and linked invoice numbers. This level of detail feeds the general ledger’s AR control account, providing an accurate, auditable trail of what each customer owes. The general ledger holds summarized accounts rather than per-customer detail; the sales journal records sales transactions but not the full customer master data; and an AR aging report, while derived from the subledger, presents overdue amounts rather than the underlying customer records.