Double entry for purchases and trade payables

Question 1

What is a subsidiary payables ledger?

Answer 1

-Contains a ledger account for each individual credit supplier. The subsidiary payables ledger accounts are not part of the general ledger and therefore are not part of the double entry system.

Question 2

What is the payables ledger control account?

Answer 2

-A general ledger account for trade payables (credit suppliers), representing the total of all the accounts in the payables ledger.