Difference between revisions of "Subsidiary ledger"
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According to [[College Accounting: A Practical Approach by Slater (13th edition)]], | According to [[College Accounting: A Practical Approach by Slater (13th edition)]], | ||
:[[Subsidiary ledger]]. A ledger that contains accounts of a single type. Example: The accounts receivable subsidiary ledger records all credit customers. | :[[Subsidiary ledger]]. A ledger that contains accounts of a single type. Example: The accounts receivable subsidiary ledger records all credit customers. | ||
| + | According to [[Managerial Accounting by Braun, Tietz (5th edition)]], | ||
| + | :[[Subsidiary ledger]]. Supporting detail for a general ledger account. | ||
==Related concepts== | ==Related concepts== | ||
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*[[Principles of Accounting]]. | *[[Principles of Accounting]]. | ||
| − | [[Category: International Accounting]][[Category: Articles]] | + | [[Category: International Accounting]][[Category: Articles]][[Category: Accounting]] |
Latest revision as of 19:08, 16 July 2020
Subsidiary ledger is a ledger that contains accounts of a single type. Example: The accounts receivable subsidiary ledger records all credit customers.
Definitions
According to College Accounting: A Practical Approach by Slater (13th edition),
- Subsidiary ledger. A ledger that contains accounts of a single type. Example: The accounts receivable subsidiary ledger records all credit customers.
According to Managerial Accounting by Braun, Tietz (5th edition),
- Subsidiary ledger. Supporting detail for a general ledger account.
Related concepts
- Accounting (alternatively known as accountancy) is management of financial data, information, and knowledge about financial transactions of legal entities. Accountancy tends to include bookkeeping and, depending on a particilar enterprise, may also include quatitative analysis of financial data in the bookkeeping system and/or business intelligence.
