What is the difference between a cash payments journal and a debtors ledger?

Also, what is the difference between a cash receipts journal and a creditors ledger?





Thanks.|||A cash receipts and cash payments journal look like this and contain the information illustrated therein:


http://www.newlearner.com/courses/hts/ba鈥?/a> Receipts Journal


http://www.newlearner.com/courses/hts/ba鈥?/a> Payments Journal





A debtors ledger (aka AR subsidiary ledger) looks like this:


http://www.cliffsnotes.com/study_guide/S鈥?/a>