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Subsidiary Ledger

Bookkeeping and Management Accounting help does not have to be specific to the use of Sage 50
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suzyg09
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Subsidiary Ledger

Post by suzyg09 » 12 Mar 2010, 09:41

What is a subsidiary ledger please? Is it a control account?
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brucedenney
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Re: Subsidiary Ledger

Post by brucedenney » 16 Mar 2010, 15:43

A subsidiary ledger is

Either:-.
one that makes up the balance in a balance sheet account eg the Sales ledger makes up the Debtors Control
or
a subsidiary company ledger, the group company's TB is the sum of it's own and its subsidiaries ledgers

(You can also see subsidiary ledgers used in other cases e.g. charities where they have funds for purposes)
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