subledger accounting

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Subledger — The subledger, or subsidiary ledger, is a subset of the general ledger used in accounting. The subledger shows detail for part of the accounting records such as property and equipment, prepaid expenses, etc. The detail would include such items as … Wikipedia
Journal entry — A journal entry, in accounting, is a logging of transcriptions into items accounting journal. The journal entry can consist of several items, each of which is either a debit or a credit. The total of the debits must equal the total of the credits … Wikipedia
Accounts Payable Subsidiary Ledger — An accounting ledger that shows the transaction history and amounts owed separately for each supplier from whom the business receives credit for purchases. The balance in the customer accounts is periodically reconciled with the accounts payable… … Investment dictionary
Accounts Receivable Subsidiary Ledger — An accounting ledger that shows the transaction and payment history separately for each customer to whom the business extends credit. The balance in each customer account is periodically reconciled with the accounts receivable balance in the… … Investment dictionary

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