11.5 Ledger accounts and the division of the ledger
　　The general ledger contains all accounts or a summary of all accounts necessary to
　　produce the trial balance and financial statement.
　　The accounts receivable ledger contains an account for each credit customer to show how much each one owes; An account to summarize this information, the Sales Ledger control account, is normally contained within the general ledger.
　　The accounts payable ledger contains an account for each credit supplier to show how
　　much they are owed; An account to summarize the information, the purchase ledger control account, is normally the case that the control accounts form part of the double entry.
　　Where there are individual accounts in a receivables or payables ledger and a control account in the general ledger, only one can form part of the double entry system. The other exists for memorandum purposes. It is normally the case that the control accounts form part of the double entry.