Why is the Accounts Receivable Subsidiary Ledger Organized In Alphabetical Order

Usually, the companies organized its Accounts Receivable Subsidiary or Subledger or customers lists in alphabetical order.

There are some important reasons due to which such arrangement of subsidiary accounts is made:

(i) To Better Understand how much the amount of debts due from each customers

(ii) To Avoid Difficulty

(iii) Helps in easily creating A Accounts Receivable Control Account for the business.