The accounts receivable clerk is responsible for updating the AR control accounts to reflect each customer sale.

Name: The accounts receivable clerk is responsible for updating the AR control accounts to reflect each customer sale.
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The accounts receivable clerk is responsible for managing individual customer accounts and recording transactions, but updating the AR control account, which summarizes the total amounts owed by all customers, is typically a responsibility of the general ledger accountant.

The Accounts Receivable Clerk Is Responsible for Updating the AR