Why does ap ledger require subsidiary ledger?

Answer 1

AP Ledger requires a subsidiary ledger to help keep the clutter down in the general ledger. The standard ledger can often fill up with a large amount of activity, making it difficult to handle.

Answer 2

As in business company purchases materials or goods from different vendors on advance same like sales to different clients on advance, so if all clients balance is transferred to one Accounts Payable account then it will be impossible to keep track of saperate payments to different vendors that;s why separate accounts are maintained.