subsidiary ledger

• دفتر محاسبي فرعي يحتوي على تفاصيل القيود الخاصة بحسابات فردية تدعم حساباً معيناً في دفتر الأستاذ العام، مثل العملاء أو الموردين. يُستخدم لتتبع المعاملات بشكل تفصيلي بديلاً عن الازدحام في دفتر الأستاذ العام.

A subsidiary ledger is a detailed accounting record that contains the individual accounts supporting a specific general ledger account, such as accounts receivable or accounts payable.

1. Detailed financial recordC1formal

   A subsidiary ledger is a group of similar accounts whose combined balances equal the balance in a specific general ledger account. It provides detailed information to support the control account.

   سجل مالي تفصيلي

   • The accounts payable subsidiary ledger lists all individual vendor balances.
   • The accountant reconciled the subsidiary ledger with the general ledger control account.
   • Each customer has a separate record in the accounts receivable subsidiary ledger.