SUBSIDIARY LEDGERS
Books of Analysis

The books in the third column of the illustration above are called "Subsidiary Ledgers." They give detailed information about individual accounts recorded in the General Ledger. For example, in the General Ledger, "Customer Accounts Receivable" will have a single balance taken from the Journals, principally the Sales Journal.

Accounting Made Easy, Module I of the Professional Bookkeeper Program, explains Subsidiary Ledgers in detail.

Click HERE to see what else is taught in Module I.