A ledger that contains a separate account for each customer is called an accounts receivable:

Name: A ledger that contains a separate account for each customer is called an accounts receivable:
Brand: Quizplus
Rating: 4.8 (40 reviews)

Question

Quizplus · Accepted Answer

An accounts receivable subsidiary ledger contains a separate account for each customer and is used to record transactions related to sales on credit and the collection of those sales. It is a type of subsidiary ledger. Options A, B, and C are not specifically related to accounts receivable ledgers.

A Ledger That Contains a Separate Account for Each Customer