What is an accounts payable ledger

It is a subsidiary ledger with the separate accounts of each person or company we owe money to. It is usually used with the purchases journal. It is basically a breakdown of the accounts payable account. The ledger shows us how much we owe each separate entity. The accounts payable account shows us the total amount we owe our creditors. The payable ledger shows us how much we owe each specific creditor.