subsidiary ledger

• Grand livre auxiliaire contenant des écritures détaillées pour des comptes individuels qui alimentent un compte de la comptabilité générale, comme les comptes clients ou fournisseurs.

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.

   sous-journal auxiliaire

   • 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.