subsidiary ledger

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Noun1.subsidiary ledger - details of an account supporting the amount stated in the general ledger
account book, book of account, ledger, leger, book - a record in which commercial accounts are recorded; "they got a subpoena to examine our books"
References in periodicals archive ?
where he managed 45 international subsidiary ledger consolidations as the Principal International Accountant.
Did not reconcile the general ledger to the subsidiary ledger or supporting statements
IRS also continued to make progress in developing cost accounting information to capture the full cost of its operating activities, and in establishing a framework for implementing a subsidiary ledger for its tax administration activities.
It is generally referred to as a job cost accounting system, which is a subsidiary ledger where costs are accumulated by each cost objective with the appropriate allowable indirect expenses allocation.
Commercial Accountant[R] is an option add-on package for Commercial Servicer that gives you subsidiary ledger capabilities that simplify cashflow, daily balancing and bank account reconciliation.
Numerous errors in recording income, expenses and transfers were found in the general ledger and subsidiary ledger.
The technique is not as elaborate or bold as the deliberate recording of false receivables; rather, the method simply involves the recording of small amounts of credit balances in the A/R subsidiary ledger.
Your system should allow you to automatically generate invoices and update an accounts receivable subsidiary ledger.
populating data necessary to record additions and disposals to the fixed asset subsidiary ledger.
In addition, a good fixed-asset subsidiary ledger will assist greatly in valuing this part of the balance sheet if the date of purchase, cost, serial and model number and other peripheral attachments can be identified.
The error management capabilities, the Account Receivable functionality provided by the subsidiary ledger, and more than 80 standard reports as well as ad hoc reporting, were all noted as critical components for this carrier.
Companies specializing in write-up programs for accounting firms are now developing feed in programs to allow data from clients' subsidiary ledger work for Receivables, Payables and Payroll to be automatically passed to the accountant for the general ledger and financial reporting that he alone controls.