Which of the following is a way to identify accounts according to the length of time they have been delinquent?

The correct response is the aging of accounts, as it specifically refers to the process of categorizing accounts based on how long they have been overdue. By aging accounts, businesses can track receivables and prioritize collections from those that are more overdue. This method often involves segmenting accounts into categories such as "30 days overdue," "60 days overdue," and "90 days overdue," which enables a more strategic approach to financial management and cash flow.

Listing accounts in a ledger, running an accounts payable report, and journalizing accounts are all methods related to financial documentation and tracking, but they do not inherently focus on the time duration of delinquency. While these processes are important for overall financial health, they do not provide the specific breakdown necessary for managing overdue accounts as effectively as aging of accounts does.