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Why is the Accounts Receivable Subsidiary Ledger Organized In Alphabetical Order

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Usually, the compa nies 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 de bts due from each customers (ii) To Avoid Difficulty (iii) Helps i n easily creating A Accounts Receivable Control Account for the business.