An accounts receivable ledger is a: Multiple Choice Subsidiary ledger that contains a separate account for each party that grants both short-term and long-term credit on account to the company. Ledger that contains all financial statement accounts of a business. Subsidiary ledger that contains an account for each supplier (creditor). Book of original entry that is designed and used for recording only sales on credit. List of the separate accounts that show the balances outstanding from credit customers.