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Definition of Subsidiary ledger
1. Noun. Details of an account supporting the amount stated in the general ledger.
Lexicographical Neighbors of Subsidiary Ledger
Literary usage of Subsidiary ledger
Below you will find example usage of this term as found in modern and/or classical literature:
1. Accounting Theory and Practice by Roy Bernard Kester (1917)
"books of original entry which affects any account in the subsidiary ledger is
reflected in the postings to the controlling account in the general ledger. ..."
2. Accounting Theory and Practice by Roy Bernard Kester (1917)
"Making the subsidiary ledger Self-Balancing Using the two controlling accounts
explained above, the trial balance is relieved of a large number of accounts, ..."
3. Accounting Practice and Procedure by Arthur Lowes Dickinson (1913)
"The subsidiary ledger As business increased in volume, so the opportunity for
clerical error in carrying transactions through the various books and the ..."
4. Banking Practice: A Textbook for Colleges and Schools of Business Administration by Loyd Helvetius Langston, Nathan Ruggles Whitney (1921)
"The total for all the individual ledgers is obtained from the subsidiary ledger
and this is entered in the general ledger. The figures which are posted in ..."
5. Principles of Accounting by Stephen Gilman (1916)
"... ACCOUNT AND subsidiary ledger So far in our discussion we have only hinted at
the method of handling two of the most important accounts in the Ledger ..."
6. New Modern Illustrative Bookkeeping: Advanced Course by Charles Forest Rittenhouse, Edward Clarence Mills (1919)
"All debits and credits which are posted to the subsidiary ledger daily are ...
Each debit or credit to the subsidiary ledger accounts must be posted twice ..."
7. The Encyclopedia Americana: A Library of Universal Knowledge (1918)
"In order to post to a controlling account in the general ledger the total of
those items which have been posted separately to some subsidiary ledger, ..."
8. Corporate Finance and Accounting: Treating of the Corporate Finances and by Harry Clark Bentley, Thomas Conyngton (1908)
"It follows, therefore, that a trial balance compiled from the subsidiary ledger
should exactly agree with the balance of the controlling account. ..."
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