1. Some of the more common subsidiary ledgers are:
   1. Accounts Payable, Accounts Receivable, and Owners Equity subsidiary ledgers
   2. Accounts Receivable and Accounts Payable subsidiary ledgers
   3. Accounts Receivable, Accounts Payable, Cash, Checking, Petty Cash, and Owners Equity subsidiary ledgers
   4. Subsidiary ledgers are not utilized in computerized accounting systems as they are internal control elements for manual accounting processes