Vocab Bloom Hub

subsidiary ledger

/səbˈsɪdiəri ˈledʒər/

Traducción: Libro auxiliar de contabilidad que contiene registros detallados de cuentas individuales que respaldan una cuenta principal del libro mayor, como cuentas por cobrar o por pagar.

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phrase

/səbˈsɪdiəri ˈledʒər/C1formalbusiness
  • esLibro auxiliar de contabilidad que contiene registros detallados de cuentas individuales que respaldan una cuenta principal del libro mayor, como cuentas por cobrar o por pagar.

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.

    esLibro auxiliar

    • 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.