What does subsidiary ledger mean?

Definitions for subsidiary ledger
sub·sidia·ry led·ger

This dictionary definitions page includes all the possible meanings, example usage and translations of the word subsidiary ledger.

Princeton's WordNet

  1. subsidiary ledgernoun

    details of an account supporting the amount stated in the general ledger


  1. subsidiary ledger

    The subledger, or subsidiary ledger, provides details behind entries in 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 date the item was purchased or expense incurred, a description of the item, the original balance, and the net book value. The total of the subledger would match the line item amount on the general ledger. This corresponding line item in the general ledger is referred to as the controlling account. The subsidiary ledger balance is compared with its controlling account balance as part of the process of preparing a trial balance.As part of an audit, a method of testing balances may include tracing individual acquisitions to the subsidiary ledger for amounts and descriptions. The objective of this test is to determine that the current-year acquisitions schedule agrees with related subledger amounts, and the total agrees with the general ledger.


  1. subsidiary ledger

    A subsidiary ledger, also known as a sub-ledger or detail ledger, is a detailed record of transactions for individual accounts held within a company's general ledger. It provides more specific and detailed information about an account, such as accounts receivable or payable, inventory, equipment, and other account categories. These ledgers are reconciled with the general ledger to ensure accuracy in financial reporting. It helps in streamlining the accounting process by dividing up the accounts based on their nature.

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How to pronounce subsidiary ledger?

How to say subsidiary ledger in sign language?


  1. Chaldean Numerology

    The numerical value of subsidiary ledger in Chaldean Numerology is: 1

  2. Pythagorean Numerology

    The numerical value of subsidiary ledger in Pythagorean Numerology is: 7

Translations for subsidiary ledger

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"subsidiary ledger." Definitions.net. STANDS4 LLC, 2024. Web. 15 Apr. 2024. <https://www.definitions.net/definition/subsidiary+ledger>.

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