## Overview

This module examines subsidiary ledgers and receivables/payables management, including sales and purchases ledgers, bad debt accounting, and supplier payment terms. Topics include aged listings, irrecoverable debts, and purchase returns processing.

## 1. Subsidiary ledgers

- [Sales ledger and purchases ledger structure](acca-fa2-subsidiary-ledgers-sales-ledger-and-purchases-ledger-structure.md)
- [Posting from prime books to subsidiary ledgers](acca-fa2-subsidiary-ledgers-posting-from-prime-books-to-subsidiary-ledgers.md)
- [Aged listings and credit control basics](acca-fa2-subsidiary-ledgers-aged-listings-and-credit-control-basics.md)

## 2. Receivables adjustments

- [Irrecoverable debts write-off](acca-fa2-receivables-adjustments-irrecoverable-debts-write-off.md)
- [Allowance for doubtful debts](acca-fa2-receivables-adjustments-allowance-for-doubtful-debts.md)
- [Recoveries of bad debts](acca-fa2-receivables-adjustments-recoveries-of-bad-debts.md)

## 3. Payables processing

- [Supplier terms and early settlement discounts](acca-fa2-payables-processing-supplier-terms-and-early-settlement-discounts.md)
- [Purchase returns and debit notes](acca-fa2-payables-processing-purchase-returns-and-debit-notes.md)
- [Withholding and retention scenarios](acca-fa2-payables-processing-withholding-and-retention-scenarios.md)

Free ACCA FA2 Ledgers and Receivables/Payables Study Guide